Information for ruling 600005928
This section is Advance Tariff Ruling
- Start date
- 04 May 2023
- Expiry date
- 03 May 2026
- Commodity code
- 4202921100 (opens in new tab)
- Description
- A waterproof golf bag for carrying and storing golf clubs. The outer layer of the bag is made from a waterproof material which is nylon with plastic applied to both sides. Internally, the bag contains polyester and foam dividers which create separate protective spaces for the golf clubs. It has 9 pockets with self-seal zips. In order to be able to carry the bag there are 2 nylon webbing handles with a further handle created from a metal ring coated with rubber. There are also metal rings at the top and bottom for attaching the included carry strap.
- Keywords
-
- FOR SPORT
- COATED
- POLYURETHANES
- TPU
- NYLON
- WATERPROOF
- BAGS
- THERMOPLASTIC POLYURETHANE
- GOLF 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 (GIR)s: 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 6 - Has been used to classify the goods to subheading level 420292 Other than previously specified in the heading; With outer surface of sheeting of plastics or of textile materials; Of sheeting of plastics 8 Digit Code 42029211 Travelling-bags, toilet bags, rucksacks and sports bags Also classified in accordance with: Additional Chapter Note 1 to 4202 refers Harmonised System Explanatory Notes (HSENs) to 4202 refers