Information for ruling 600008052
This section is Advance Tariff Ruling
- Start date
- 31 Jul 2023
- Expiry date
- 30 Jul 2026
- Commodity code
- 4202929890 (opens in new tab)
- Description
- A recycled woven cotton tote bag. The bag is produced from 230 grams of natural recycled woven cotton. The dimensions are 42cm (height) 38cm (width) The tote is stitched together on 3 sides, with 60cm width cotton carry handles sewn onto both sides of the top hem without any closure. There is no gusset panel stitched into in this bag. The main fabric is coloured ecru or beige with a screen printed stylised red poppy and a black circular centre printed on both the back and the front. The tote bag can be used for a variety of uses and is designed for long time usage. It is not hand-made.
- Keywords
-
- WITH HANDLES
- WITH CARRYING HANDLE, BAGS
- OF COTTON
- BAGS
- OF WOVEN FABRIC
- OF TEXTILE MATERIALS
- 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)). Classification has been determined in accordance with the following: 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 – 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: Additional Chapter Notes 1 to Heading 4202 Harmonised System Explanatory Notes (HSEN) to heading 4202