Information for ruling 600006132
This section is Advance Tariff Ruling
- Start date
- 27 Mar 2023
- Expiry date
- 26 Mar 2026
- Commodity code
- 4202990090 (opens in new tab)
- Description
- A jewellery box. This is made of moulded plastic. The outer surface is made of paper which has been covered in acrylic paint. The box is black in colour and there is a pattern on the edges. There is a clap fastening on the front of the box.
- Keywords
-
- FOR JEWELLERY
- BOXES
- OF PLASTIC
- OF PAPER
- WITH OUTER SURFACE
- 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)) Classification has been determined in accordance with the following: 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 this product by the terms of heading 420299:Other 10 Digit code 4202990090:Other than musical instrument cases, hand-made Also classified in accordance with: Additional chapter note 1 to chapter 42 Harmonised System Explanatory Notes to heading 4202