Information for ruling 600013570
This section is Advance Tariff Ruling
- Start date
- 26 Aug 2025
- Expiry date
- 25 Aug 2028
- Commodity code
- 4202921900 (opens in new tab)
- Description
- A jigsaw puzzle holder and carrier, measuring 73 cm x 51 cm, with an outer surface of PVC plastic sheeting. It provides a rigid working surface with a specially designed lining to help keep individual sections and pieces of the puzzle secure in place. It is intended for use on jigsaw puzzles of up to 1000 pieces. The product is black in colour and uses a zip to fasten the case together. Packaged in a plastic shrink wrap and available for retail sale.
- Keywords
-
- WITH PLASTIC SHEETING
- WITH HANDLE
- TRAVELLING BAGS
- WITH VELCRO
- BAGS
- OF PVC
- PUZZLES
- WITH ZIP FASTENER
- CASES
- 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 5(b) has been used to identify the type of packaging as plastic shrink wrap 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: 42029219 - Other than travelling-bags, toilet bags, rucksacks and sports bags, musical instrument cases Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 4202