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Information for ruling 600008150

This section is Advance Tariff Ruling

Start date
16 Aug 2023
Expiry date
15 Aug 2026
Description
A Reusable shopping bag. Manufactured from 53% Recycled polyester and 47% virgin polyester. The bag features fabric handles and folds into its own internal package for convenient storage. Packaged with a swing ticket.
Keywords
  • OF POLYESTER
  • FOLDABLE
  • WITH CARRYING HANDLE, BAGS
  • SHOPPING BAGS
  • BAGS
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 GIR1 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: packaged with a swing ticket. GIR6 has been used to classify the goods to subheading level 420292 – other; with outer surface of sheeting of plastics or of textile materials 8 Digit Code: 42029298 – with outer surface of textile materials; other than travelling bags, toilet bags, rucksacks and sports bags. 10 Digit Code: 4202929890 - other than hand-made. Also classified in accordance with: Additional Note 1 to Chapter 42 HSENS to 4202