Information for ruling 600005850
This section is Advance Tariff Ruling
- Start date
- 24 Feb 2023
- Expiry date
- 23 Feb 2026
- Commodity code
- 4202329090 (opens in new tab)
- Description
- Small container made from black woven polyester with an embroidered logo, designed to store and transport rechargeable batteries for cochlear hearing aids. Inside the container there is a mesh elastic inner pocket. The container has a zip closure and a base metal carabiner used to attach to one’s person or a bag. Container is available in two sizes for both single and double batteries.
- Keywords
-
- PORTABLE
- WITH INSIDE POCKET
- WOVEN
- OF POLYESTER
- OF TEXTILE MATERIAL
- BAGS
- WITH ZIP FASTENER
- CASES
- 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 3b has been used as the textile container is considered to be the essential character. GIR 5b has been used to identify the type of packaging – clear plastic bag. GIR 6 has been used to classify the goods to Subheading Level 420232 - Articles of a kind normally carried in the pocket or in the handbag; With outer surface of sheeting of plastics or of textile materials 8 Digit Code: 42023290 - Of textile materials 10 Digit Code: 4202329090 – Other than Hand-made. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to 4202