Information for ruling 600012114
This section is Advance Tariff Ruling
- Start date
- 22 Jan 2025
- Expiry date
- 21 Jan 2028
- Commodity code
- 4202929890 (opens in new tab)
- Description
- Christmas lights storage bag. Made from R-pet (recycled) 100 gsm, nonwoven polyester fabric. Fitted with two R-pet spun bonded fabric carrying handles. Contains 3 recycled cardboard disks, with cut-outs to enable lights to be wound around them.
- Keywords
-
- FOR STORAGE OF GOODS
- OF POLYESTER
- OF TEXTILE MATERIAL
- WITH ZIP FASTENER
- WITH CARRYING HANDLE, BAGS
- STORAGE BAG
- RECYCLED MATERIALS
- 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 - With outer surface of sheeting of plastics or of textile materials. 8 Digit Code: 42029298 – With outer surface 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 Harmonised System Explanatory Notes (HSEN’s) to 42.02