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Information for ruling 600007928

This section is Advance Tariff Ruling

Start date
02 Aug 2023
Expiry date
01 Aug 2026
Description
A portable insulated bag. Intended to keep food and drinks cool for extended periods of time. Suitable for picnics, camping trips, beach days, and other similar outdoor activities. Features textile outer with PEVA foam and PVC interior. Packaged in a plastic bag.
Keywords
  • WITH ZIP FASTENER
  • FOR COOLING
  • WITH HANDLE
  • 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 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 packaging: packed in a Plastic Bag. GIR 6 Has been used to classify this product by the terms of heading 420292 – With outer surface of sheeting of plastics or of textile materials. 8 Digit code: 42029298 – Of textile material 10 digit code: 4202929890 – Other than Hand-made. Also classified in accordance with: HSENs to heading 4202 Additional note 1 to Subheading 4202