Information for ruling 600007129
This section is Advance Tariff Ruling
- Start date
- 21 Jul 2023
- Expiry date
- 20 Jul 2026
- Commodity code
- 4202321000 (opens in new tab)
- Description
- The product is a spectacle case made from Polyvinyl Chloride (PVC) with an outer surface of plastic sheeting and visible stitching. The inner surface if made of textile material. The slip case is used to protect the glasses from any damage whilst storing the spectacles. The cases are available in brown, grey, navy, and burgundy. They are packaged in a poly bag then placed into a cardboard box ready for distribution. Manufacturing process: 1. A polyurethane coating is applied to the base fabric. 2. A colour coat is added. 3. The rotary machine presses on the surface of the PVC to achieve a textured (leatherette) finish. 4. The item is then cut, sewn, and packaged. Size: 165mm (L) x 69mm (W)
- Keywords
-
- CASES
- TEXTURED
- OF PVC
- FOR SPECTACLES
- FOR STORING
- SPECTACLE 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 (GIR)s: GIR 1 - 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 - Packaged in a poly bag. GIR 6 - Has been used to classify the goods to subheading level 4202 32 - 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 - 42023210 - Of sheeting of plastics. Also classified in accordance with: Additional Note 1 to Chapter 42 HSENS Chapter 42 Heading 4202 Subheadings 4202.31