Information for ruling 600014454
This section is Advance Tariff Ruling
- Start date
- 25 Feb 2026
- Expiry date
- 24 Feb 2029
- Commodity code
- 4202125000 (opens in new tab)
- Description
- Record case. Primary use would be the storage of up to 40, 12” vinyl LP records, known as Long Players (LPs). The case is made from MDF board. The corners and edges are secured and reinforced with an aluminium trim; the hinges and clasps are made of steel. A simple sprung clasp is released which allows the hinged lid to open at the top for access to the records inside of the box. The outer surface of the box is covered with a coloured Polyvinyl Chloride (PVC) micro veneer of moulded plastics. The case has no purpose made dividers inside to hold the records secure. The case is supplied with a negligible woven micro fibre cleaning cloth, the dimensions are 30cm x 30cm. This is classified elsewhere in the Tariff. Dimensions Length 335mm * Width 190mm * Height 340mm. These record boxes are also available in colours silver and rose gold. The item is supplied in a full colour cardboard box for retail sale.
- Keywords
-
- BOXES
- FOR RECORDS
- MOULDED
- CASES
- WITH EMBOSSED PLASTICS
- OF PLASTICS
- WITH OUTER SURFACE
- FOR PROTECTION
- GRAMOPHONE RECORDS
- STORAGE BOX
- 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 the 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 to identify the type of packaging - cardboard box for retail sale. GIR 6 has been used to classify the goods to subheading level 420212- With outer surface of plastic or textile materials. 8-digit code 42021250 Of moulded plastic material. Also classified in accordance with: Heading 4202 Additional chapter Note 1. Harmonised System Explanatory Notes (HSEN)s to Heading 4202.12