Information for ruling 600006288
This section is Advance Tariff Ruling
- Start date
- 21 Jun 2023
- Expiry date
- 20 Jun 2026
- Commodity code
- 4202921900 (opens in new tab)
- Description
- A reusable shopping bag with print and strong handles and a zip, made from non-woven polypropylene (PP), coated on one side with PP. The pattern is applied by the gravure method. The bag is intended to be used as a shopping bag but could also be used for laundry or storage. Available in assorted colours
- 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 elsewhere specified; With an 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, Musical instrument cases Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to 42.02 Section note 1 (h) to chapter 63.