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Information for ruling 600011152

This section is Advance Tariff Ruling

Start date
13 Aug 2024
Expiry date
12 Aug 2027
Description
Durable tote/shopping bag. The product is a durable shopping bag designed for prolonged use. The bag is designed to be folded neatly and stored in a smaller bag made of the same fabric. The small bag is attached by machine sewing to the main bag. The main bag when folded is stored in the small bag, when it’s not in use. The small bag is then secured and closed with a Velcro fastening. The bag can then be carried in a pocket or handbag for future use. The shopping bag is made in one from a woven polyester. It is made by machine sewing two flat pieces of the fabric with two inserted side gussets which in turn form two integral carrying handles. The storage bag is made from the same fabric and is made by machine sewing. The main bag and the small storage bag are black and brown in colour with a polka dot print. A cardboard hang tag describing the product Is attached. Thickness of the polyester fabric is 60 grams / sqm. Width: 30 cm Total height: 59 cm Side gusset: Cut out for handles: 14 x 18 cm - 14 cm size Storage bag: 13 x 14 cm
Keywords
  • WITH CARRYING HANDLES
  • OF POLYESTER
  • OF WOVEN TEXTILE MATERIAL
  • WITH STORAGE BAG
  • FOR FOLDING
  • SHOPPING BAGS
  • 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)). 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 5 (b) - has been used to identify the type of packaging – a small polyester bag attached to the shopping bag. GIR 6 - has been used to classify the goods to subheading level 420292 – other than elsewhere specified, 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