Information for ruling 600008524
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2023
- Expiry date
- 18 Sep 2026
- Commodity code
- 4202929190 (opens in new tab)
- Description
- This is a draw string bag used for carrying goods. It has a polyurethane coated outer coated in 1100 Decitex, with woven fabric, it has a braided polyester cord for securing the bag. It has an acetyl loaded cord grip and polyester/cotton thread. It is manufactured from raw materials and components turned into finished goods.
- Keywords
-
- RUCKSACKS
- NYLON
- BAGS
- OF POLYESTER
- WITH DRAWSTRING
- 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 (GIRs) GIR 1 has been used to classify this product by the terms of heading 4202 - Trunks, suitcases, vanity cases, executive-cases, briefcases, schools satchels and similar containers; travelling bags, rucksacks and handbags. GIR 6 has been used to classify the product to subheading level 420292 - Other than elsewhere specified; with outer surface of sheeting of plastics or of textile materials. 8 Digit Code - 42029291 - Of textile materials. 10 digit Code - 4202929190 - Travelling bags, toilet bags, rucksacks and sports bags; other than hand-made. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 4202.