Information for ruling 600013116
This section is Advance Tariff Ruling
- Start date
- 05 Jun 2025
- Expiry date
- 04 Jun 2028
- Commodity code
- 4202921100 (opens in new tab)
- Description
- A waterproof bag. A twenty litre capacity backpack style bag, made from double-laminated PVC, polyester, and Tarpaulin. Bright orange in colour with two detachable shoulder straps and a waterproof zip. The outer and inner surfaces, have no visible textile material both surfaces being fully covered with the waterproof material. The waterproof cover (tarpaulin) allows for submersion in water, with the items inside remaining dry. Used principally for carrying belongings, the backpack has a secondary function as a buoyancy aid when inflated.
- Keywords
-
- OF PVC
- OF PLASTIC
- WITH PLASTIC SHEETING
- SUBMERSIBLE
- WATERPROOF
- BAGS
- WITH PLASTIC
- RUCKSACKS
- BACKPACK
- TARPAULINS
- 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 3b has been used as the backpack for carrying belongings is considered to be the essential character. 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: 4202921100 - Of sheeting of plastic; travelling-bags, toilet bags, rucksacks, and sports bags. Also classified in accordance with: Additional chapter notes 1 to chapter 42. Harmonised System Explanatory Notes (HSENS) to Heading 4202. Harmonised System Explanatory Notes (HSENS) notes (b) to Heading 8907.