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Information for ruling 600009577

This section is Advance Tariff Ruling

Start date
13 Feb 2024
Expiry date
12 Feb 2027
Description
Reusable 285 gsm shopping bag made of 72% woven jute fabric & 28% cotton. The inside of the bag is laminated with polypropylene. The front and back are of natural colour, printed on the front is a multi-coloured butterfly, the edging and sides are turquoise in colour with the company logo on the side in white print. Attached are two short carrying handles of textile material which are turquoise in colour. The bag measures 40 cm wide x 35cm high x 18cm base width. It is intended for prolonged use.
Keywords
  • REUSABLE BAG
  • OF JUTE
  • HANDLES
  • BAGS
  • WOVEN
  • POLYPROPYLENE
  • OF COTTON
  • SHOPPING 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: 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 5 (b) - Has been used to identify the type of packaging: Hang tag. GIR 6 - Has been used to classify the goods to subheading level 420292: Other than elsewehere specified; With outer surface of sheeting of plastic 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: Chapter 42 Additional note 1 Harmonised System Explanatory Notes (HSEN) to heading 4202