Information for ruling 600009884
This section is Advance Tariff Ruling
- Start date
- 21 Mar 2024
- Expiry date
- 20 Mar 2027
- Commodity code
- 8716800000 (opens in new tab)
- Description
- The product is a wheeled collapsible cooler bag that is used to keep items cool in warm conditions. It is made of polypropylene, steel and thermoplastic elastomer. It is made with an insulated front compartment, padded handles and shoulder strap with anti-slip shoulder pad that has leak proof lining. It is packaged in a box with padding.
- Keywords
- OF PLASTIC BAGS INSULATED WITH WHEELS WITH OUTER SURFACE WITH HANDLE WITH INNER LINING OF POLYPROPYLENE
- 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)). Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 Has been used to classify this product by the terms of heading 8716: Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 5(B) has been used to identify the type of packaging: box GIR 6 Has been used to classify this product by the terms of heading 871680 - Other vehicles Also classified in accordance with: Harmonised System Explanatory Notes to heading 8716 (b) (1)