Information for ruling 600007869
This section is Advance Tariff Ruling
- Start date
- 23 Jun 2023
- Expiry date
- 22 Jun 2026
- Commodity code
- 4202390090 (opens in new tab)
- Description
- The product is a semi-transparent glasses case, which is made from Polyvinyl Chloride (PVC) moulded plastic. The case is used to protect the glasses from any damage whilst storing the spectacles. The cases have a pop off lid design and comes in yellow, green, white, sky blue, pink and blue. They are packaged in a poly bag then placed into a cardboard box ready for distribution. Manufacturing process: The plastic injection moulding is the process of melting plastic pellets (thermosetting/ thermoplastic polymers). Once malleable, they are injected at pressure into a mould cavity, which fills and solidifies to produce the final product. Once cooled the item is packed for shipment. Size: 160mm (L) x 58mm (W) x 29mm (H)
- Keywords
-
- FOR SPECTACLES
- CASES
- OF PLASTIC
- SPECTACLE CASES
- MOULDED
- 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 5 b - has been used to identify the type of packaging - packaged in a poly bag then placed into a cardboard box GIR 6 - has been used to classify the goods to subheading level 420239 - Articles of a kind normally carried in the pocket or in the handbag; other than elsewhere specified 10 - digit Code 4202390090 – Other than handmade Also classified in accordance with: Additional Note 1 to Chapter 42 Harmonised System Explanatory Notes (HSEN) to subheading note 4202