Information for ruling 600005753
This section is Advance Tariff Ruling
- Start date
- 07 Mar 2023
- Expiry date
- 06 Mar 2026
- Commodity code
- 4202921900 (opens in new tab)
- Description
- The item is a Cosmetic Bag for children, made of polyurethane, Expanded polyethylene (EPE) and polyester, comes with zipper closure. Packaged in a fabric bag.
- Keywords
-
- OF POLYESTER
- OF POLYURETHANE
- HANDBAGS
- OF PLASTIC
- TOILET BAGS
- BAGS
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect: a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 4202 - Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. GIR 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 420292 – Other; With outer surface of sheeting of plastics or of textile materials 8 Digit Code 42029219 - Of sheeting of plastics; Other than travelling bags, toilet bags, rucksacks, and sports bags; other than musical instrument cases Also classified in accordance with: Additional Chapter Note 1 to Chapter 42 refers Harmonised System Explanatory Notes (HSENs) to heading 4202