Information for ruling 600014169
This section is Advance Tariff Ruling
- Start date
- 05 Dec 2025
- Expiry date
- 04 Dec 2028
- Commodity code
- 4202290000 (opens in new tab)
- Description
- Carvela Handbag faux leather, embossed The bag has a structured rectangular form, short handle with detachable metal fixings, and a flap/lock closure
- Keywords
-
- COATED
- HANDBAGS
- PU LEATHER
- WITH TEXTILE MATERIAL
- WITH POLYURETHANE
- EMBOSSED
- 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 420229 – Handbags, whether or not with shoulder strap, including those without handle; Other than elsewhere specified Also classified in accordance with: TC/2017/04490