Skip to main content
Back

Information for ruling 600006410

This section is Advance Tariff Ruling

Start date
20 Jun 2023
Expiry date
19 Jun 2026
Description
Wheeled cooler bag. A portable insulated bag intended to keep food and drinks cool for extended periods of time. Designed to be easy to transport with wheels and a handle. The bag can be detached from the wheels and handle. Particularly suitable for picnics, camping trips, beach days, and other similar outdoor activities. Textile outer with PEVA foam and PVC interior. Packaged in a plastic bag.
Keywords
  • OF FOAM
  • OF PLASTIC
  • WITH HANDLE
  • WITH WHEELS
  • OF POLYVINYL CHLORIDE
  • WITH INNER LINING
  • WITH OUTER SURFACE
  • BAGS
  • OF TEXTILE MATERIAL
  • INSULATED
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 8716: Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 6 Has been used to classify this product by the terms of heading 871680 - Other vehicles Also classified in accordance with: Harmonised System Explanatory Notes to heading 8716 (b) (1)