Information for ruling 600012831
This section is Advance Tariff Ruling
- Start date
- 10 Apr 2025
- Expiry date
- 09 Apr 2028
- Commodity code
- 4202390090 (opens in new tab)
- Description
- A mobile phone case which covers the back, sides and front of the phone. Made from moulded plastic and designed to hold a specific model of phone. Outer front surface has a plastic opening sheet to see the phone screen. Case has facilities in the interior to hold cards. Packaged for retail sale.
- Keywords
-
- FOR SMARTPHONE
- CASES
- PUT UP FOR RETAIL SALE
- OF PLASTICS
- MOULDED
- FOR PROTECTION
- 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 5B has been used to identify the type of packaging. GIR 6 has been used to classify this product by the terms of heading 420239 - Articles of a kind normally carried in the pocket or in the handbag; Other than with outer surface of leather or of composition leather or with outer surface of sheeting of plastics or of textile materials 10- digit code 4202390090 - Other than hand-made Also classified in accordance with: Harmonised System Explanatory Notes to heading 4202