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Information for ruling 600012236

This section is Advance Tariff Ruling

Start date
03 Mar 2025
Expiry date
02 Mar 2028
Description
Duffle bag Polyvinyl Chloride / 15% polyester 85% Bag made from a polyester material that has been laminated on both sides with 0.5 mm thick plastic sheeting (PVC) Puncture resistant waterproof PVC Tarpaulin fabric • Stitch-free, High frequency welded seams • 60 Litre Capacity • Roll-down closure with secure Velcro and side release fastenings for a watertight seal • Wide mouth opening for easy access • 6 external D-ring attachment points for securing bag • Reinforced haul-handles at both ends • Non-slip padded shoulder strap and grab handle • Waterproof ID pocket Dimensions L65cm H 26cm W30cm
Keywords
  • OF POLYESTER
  • WITH PLASTIC SHEETING
  • WITH POCKET
  • WITH VELCRO
  • WATERPROOF
  • BAGS
  • WITH CARRYING HANDLE, BAGS
  • OF POLYVINYL CHLORIDE
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 42029211 - Of sheeting of plastics; Travelling-bags, toilet bags, rucksacks and sports bags Also classified in accordance with: Chapter 42 additional note 1 HSEN to 4202