Information for ruling 600014417
This section is Advance Tariff Ruling
- Start date
- 09 Jan 2026
- Expiry date
- 08 Jan 2029
- Commodity code
- 4202921900 (opens in new tab)
- Description
- Shopping bag. The product is a reusable, and durable shopping bag. Made from sheeting of opaque polypropylene, with an Oriented Polypropylene (OPP) Film) coating on the outside. This coating has a pictures of a well-known cartoon character printed on the back, front and sides of the bag, the sides are brightly coloured wavey lines with the characters also printed on them. The bag is heat welded together to seal the side seams and gusset. There is no machine stitching to this bag. There are two arched red handles with the dimensions of L46 x W3 cm. The handles are cut straight and sealed to the bag. The distance from the top edge to the heat seal line is 2.5cm. The overall dimensions of the bag are W44 x H33 x D16cm, a batch coding printed on base of the bag. This item is packaged in a cardboard box and is produced in Vietnam.
- Keywords
-
- TOTEWITH CARRYING HANDLES, BAGS
- PRINTED
- OF PLASTICS
- WITH CARRYING HANDLE, BAGS
- WITH OUTER SURFACE
- SHOPPING BAGS
- Justification
- 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 for the packaging: packed in a card box for retail sale. GIR 6 - has been used to classify the goods to subheading level 420292 Other than elsewhere specified: With an outer surface of sheeting of plastics or of textile materials. 8 Digit Code – 42029219: Of sheeting of plastics; other than Travelling-bags, toilet bags, rucksacks and sports bags, Musical instrument cases. Also classified in accordance with: Heading 4202 Chapter note 3(A) Exclusion. Heading 4202 Additional chapter note 1. Harmonised System Explanatory Notes (HSEN’s) to 42.02.