Information for ruling 600011162
This section is Advance Tariff Ruling
- Start date
- 27 Aug 2024
- Expiry date
- 26 Aug 2027
- Commodity code
- 4202929890 (opens in new tab)
- Description
- Tote bag. Designed as a durable carry all bag. Made from 100% woven cotton, it is unlined and does not have pockets included, there are no closures. The bag has two 60cm long handles approximately, made of durable cotton ribbon. Colour is navy blue and ecru with a Coat of Arms picture of a popular famous wizarding school; the wording is made of 100% cream cotton tufting, heat embossed into it. It is machine stitched; not hand-made. The bag measurements are Length 41cms Width 36cms. The bag packaged with cardboard insert and swing tag for retail sale.
- Keywords
-
- TOTE
- OF TEXTILE MATERIAL
- WITH CARRYING HANDLES, BAGS
- OUTER SURFACE
- BAGS
- WOVEN COTTON FABRICS
- WITH LOGO
- 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 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 of textile materials; other than travelling-bags, toilet bags, rucksacks and sports bags. 10 Digit Code 4202929890 Other than handmade. Also classified in accordance with: Additional note 1 to chapter 42 Harmonized System Explanatory Notes (HSENs) to heading 4202.92.