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Information for ruling 600009576

This section is Advance Tariff Ruling

Start date
15 Feb 2024
Expiry date
14 Feb 2027
Description
A jute bag with a visible polypropylene lining. It has an antibacterial additive incorporated in the lining. Bag body is made from 100% jute which is laminated. There is a black cotton webbing with rope which acts as the handles and a sewn in label from 100% non-woven fabric. Packaged with a swing tag.
Keywords
  • POLYPROPYLENE
  • WITH LINING
  • JUTE
  • COTTON
  • WITH HANDLES
  • BAGS
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 5(b) has been used to identify the type of packaging as with a swing tag. 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 Heading 4202