Information for ruling 600014276
This section is Advance Tariff Ruling
- Start date
- 17 Dec 2025
- Expiry date
- 16 Dec 2028
- Commodity code
- 4202929890 (opens in new tab)
- Description
- The product is a novelty lunch bag designed with various slogans and intended for carrying food items. Its outer surface is made from Oxford fabric (outer cloth), polyester (fabric tape), and features a metal zipper. An aluminium film lining provides thermal insulation. The outer material, inner lining, and zipper are securely stitched together. To use the lunch bag, simply open the zipper, place your items inside, and close the zipper, ready for carrying using the handle. Manufacturing process: The material is cut into pieces by a machine. Each piece is then silk-screen printed individually, after which the pieces are sewn together using a sewing machine to create the final product. The product is packaged in a closed cardboard box.
- Keywords
-
- ALUMINIUM FILM
- LUNCH BAG
- WITH ZIP FASTENER
- WITH HANDLE
- BAGS
- OF POLYESTER
- ALUMINIUM
- OF TEXTILE MATERIAL
- INSULATED
- Justification
- Classification has been determined in accordance with: 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 the 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 GIR3(B) - Has been used to determine the essential character which is, the textile composition. GIR 5 (B) - Has been used to identify the type of packaging - Packaged in a closed cardboard box. GIR 6 - has been used to classify the goods to subheading level 420292 – Other than elsewhere specified or included in the subheading; With outer surface of sheeting of plastics or of textile materials 8-Digit code - 42029298 - Of Textile materials; Other than travelling-bags, toilet bags, rucksacks and sports bags 10-Digit code - 4202929890 – Other than hand-made Also classified in accordance with: Additional Note 1 to Chapter 42 Harmonised System Explanatory Notes (HSEN)s to Chapter 42 Harmonised System Explanatory Notes (HSEN)s to Heading 4202 WCO Opinion to Heading 420292