Information for ruling 600010361
This section is Advance Tariff Ruling
- Start date
- 11 May 2024
- Expiry date
- 10 May 2027
- Commodity code
- 4202929890 (opens in new tab)
- Description
- A reusable insulated food bag designed for use by takeaways and food delivery companies. The bag is made from 600D polyethylene terephthalate plastic woven fabric with a clear thermoplastic polyurethane coating applied to the top which gives a wipe clean functionality. The product is orange in colour and bears the company logo.
- Keywords
-
- OF POLYETHYLENE TEREPHTHALATE
- WITH ZIP FASTENER
- BAGS
- OF TEXTILE MATERIAL
- INSULATED
- 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: 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 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 this product by the terms of heading 420292 – With outer surface of sheeting of plastics or of textile materials. 8 Digit code: 42029298 – Of textile material; other than travelling-bags, toilet bags, rucksacks and sports bags 10 digit code: 4202929890 – Other than Hand-made. Also classified in accordance with: Additional Chapter Note 1 to Chapter 42 Harmonized System Explanatory Notes (HSENS) to heading 4202