Information for ruling 600008053
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 durable woven natural Jute shopping bag. Made of two-tone natural cotton and Twill Juco (75% Jute and 25% Cotton blend) The bag is in three section of a natural Juco and natural cotton blend. The top section is a 6cm (deep) 35cm (wide) band made is of laminated Honolulu natural Juco, coloured mid beige. The centre section is a rectangle 40cm (height) X 35cm (wide) made of laminated cotton canvas, coloured light beige. A stylised picture of a dog, dressed in clothing and in the process of cooking is printed on the front middle section of the bag. The company name is printed below the picture. The top section is a 6cm (deep) X 35cm (wide) band made is of laminated Honolulu natural Juco, coloured mid beige. The carrying handles are made from 50cm flat webbing stitched to the top section of the bag. A removable waxed card baseboard dimensions 340mm X 190mm. This is placed in the bottom of the bag to provide stability to the bottom of the bag and firm base for goods to sit on. The bag is not hand made. A swing label with the company name and goods description is attached to the bag.
- Keywords
-
- WITH HANDLES
- WITH CARRYING HANDLE, BAGS
- OF TWILL WEAVE
- 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 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: Harmonised System Explanatory Notes (HSEN) to heading 4202 Additional Chapter Note 1 to Heading 4202