Information for ruling 600006235
This section is Advance Tariff Ruling
- Start date
- 29 Mar 2023
- Expiry date
- 28 Mar 2026
- Commodity code
- 4202329090 (opens in new tab)
- Description
- Store and protect glasses case with an outer surface of a black cotton textile with a copper/zinc alloy zip fastening and a gold embroidered dragonfly design. Glasses case is designed to protect a pair of glasses whilst being carried in a bag. Product is Width 9cm x Height 18cm. Product is packaged in a 100% cotton branded dust bag.
- Keywords
-
- WITH EMBROIDERY
- OF TEXTILE MATERIAL
- FOR SPECTACLES
- SPECTACLE CASES
- WITH OUTER SURFACE
- OF COTTON
- 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 5b has been used to identify the type of packaging – 100% Cotton dust 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: Additional Chapter Note 1 to 4202. Harmonised System Explanatory Notes (HSEN)s to Subheading 4202.