Information for ruling 600008394
This section is Advance Tariff Ruling
- Start date
- 14 Dec 2023
- Expiry date
- 13 Dec 2026
- Commodity code
- 4202929890 (opens in new tab)
- Description
- A rectangular black pencil case made of 600D oxford cloth and polyester. The pencil case has a zip running the length of one side of the pencil case. The pencil case has a white hanging tag attached with information about the pencil case. Not hand-made.
- Keywords
-
- FOR PENCILS
- RECTANGULAR
- WITH ZIP FASTENER
- BLACK
- PENCIL-CASES
- Justification
- Classification has been determined in accordance with: 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 the 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 – Other than trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers; Other than handbags, whether or not with shoulder strap, including those without handle; Other than articles of a kind normally carried in the pocket or in the handbag; With outer surface of sheeting of plastics or of textile materials 8-digit code 42029298 – 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 Harmonised System Explanatory Notes (HSEN)s to Chapter 42 Harmonised System Explanatory Notes (HSEN)s to Heading 4202