Information for ruling 600014432
This section is Advance Tariff Ruling
- Start date
- 01 Apr 2026
- Expiry date
- 31 Mar 2029
- Commodity code
- 4202929190 (opens in new tab)
- Description
- Product is a 32L backpack in the colour blue/slate blue backpack. This backpack also has a laptop compartment, front zipped compartment, side pockets, padded back, adjustable chest and back straps and a hydro pack compatibility. It is made from polyester textile with a thin layer of waterproof coating of DWR (durable water repellent). The textile is still visible to the naked eye. It is machine made.
- Keywords
-
- OF TEXTILE MATERIAL
- OF POLYESTER
- BACKPACK
- WITH COMPARTMENTS
- WITH ZIP FASTENERS
- BAGS
- WITH STRAP
- RUCKSACKS
- 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 of 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 420292 Other than elsewhere specified; With outer surface of sheeting of plastics or of textile materials. 8 Digit Code 42029291 Of textile materials; Travelling- bags, toilet bags, rucksacks and sports bags. 10 Digit Code 4202929190 Other than handmade. Also classified in accordance with: Additional chapter note 1 to chapter 42. The Harmonized System Explanatory Notes (HSENs) to heading 4202