Information for ruling 600011030
This section is Advance Tariff Ruling
- Start date
- 06 Sep 2024
- Expiry date
- 05 Sep 2027
- Commodity code
- 4202921900 (opens in new tab)
- Description
- Presentation box A presentation box covered with an imitation PU leather fabric, leatherette. The box is used to hold a coin or a medal on completion of a sporting event. The inside of the box is lines on the top with a white satin feel fabric. The moulded plastic bottom has an indent to hold a medal or a coin and covered with a flock velvet coated style fabric. The medal or coin is classified elsewhere and not provided with this box. The box is fitted with a plastic and metal hinge to open close it. The leatherette boxes are bespoke and will change in sizes to a customer’s requirements each time they are ordered. The size of the case will depend on the medal size and thickness.
- Keywords
-
- OF LEATHERETTE
- BOXES
- PU LEATHER
- WITH HINGES
- OF PLASTICS
- FOR MEDALIONS
- FOR PRESENTATION
- PRESENTATION BOX
- 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 6 Has been used to classify the goods to subheading level 4202 92 - other than elsewhere specified in this heading: with outer surface of plastic sheeting or of textile materials. 8-digit code 42029219 – of sheeting of plastics - other than musical instrument cases. Also Classified in Accordance With: Additional Note 1 to Chapter 42 Harmonised System Explanatory Notes (HSEN) to Heading 4202 General Harmonised System Explanatory Notes (HSEN) Heading 4202 Paras 2 & 5 Combined Nomenclature Explanatory Notes (CNEN) To 4202 92 19 Schenker ruling Case C-199_09_ Judgment of the Court (Third Chamber) of 2 December 2010 (Regulation (EEC) No 2454_93.