Information for ruling 600008055
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 fabric cooler bag. Made from natural Juco (75% Jute and 25% Cotton blend) The body of the bag is beige with black textile handles. The dimensions are 20cm (height) 26cm (wide) 16cm depth) Handles 2.5cm X 36cm flat webbing made of 100% polyester. A black label denoting the company name is attached to the right side of the bag. A zip for closure is situated around a flap at the top of the bag on three sides. It is insulated with a poly-ethylene foam material and lined with polyester parachute silk fabric is backed with a fine layer of Low-density polyethylene ( LDPE) to stiffen/stabilize the fabric, to keep the contents cool during transport. There is a removable cardboard insert 16cm (depth) X 20cm (height) in the bag to give the bottom and sides of the bag stability when carrying goods. The bag is durable and designed for long term use. The bag is not hand-made.
- 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 note 1 Harmonised System Explanatory Notes (HSEN) to heading 4202 Chapter note 3(a) to chapter 42.