Information for ruling 600012241
This section is Advance Tariff Ruling
- Start date
- 03 Mar 2025
- Expiry date
- 02 Mar 2028
- Commodity code
- 4202921100 (opens in new tab)
- Description
- Kit bag Puncture resistant waterproof PVC Tarpaulin fabric • Stitch-free, High frequency welded seams • 35 Litre Capacity • Roll-down closure with side release fastenings for a watertight seal • Large volume front pocket with water resistant zipper • Padded and breathable airmesh harness system • Dimensions L 37cm H 51cm W 26cm 85% Polyvinyl Chloride / 15% polyester
- Keywords
-
- OF POLYESTER
- WITH PLASTIC SHEETING
- WITH POCKETS
- OF POLYVINYL CHLORIDE
- WATERPROOF
- 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 – 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