Information for ruling 600014458
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2026
- Expiry date
- 19 Feb 2029
- Commodity code
- 4202121900 (opens in new tab)
- Description
- Record case. Primary use would be the storage of up to 40, 12” vinyl Long Playing records known as (LPs). The case is made from MDF board. The corners and edges are secured and reinforced with steel corner plates the hinges and clasps are made of steel. 2 simple sprung clasps are released to allow 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 black (polyurethane leather) (PU) a synthetic, 100% vegan material made by coating a fabric backing with thermoplastic polymer. It mimics the appearance of genuine leather. The case has no purpose made dividers inside to hold the records secure. This case is supplied with a cleaning cloth and a purpose brush for cleaning. They are not subject to this ATaR and are classified elsewhere. Dimensions: Length 345mm * Width 200mm * Height 355mm. The item is supplied in a full colour cardboard box for retail sale.
- Keywords
-
- BOXES
- FOR RECORDS
- PU LEATHER
- OF PLASTICS
- CASES
- 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 3b Has been used as the record case is considered to have the essential character. 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 sheeting of plastics or of textile materials - Of sheeting of plastics. 8-digit code 42021219 – Other than Executive-cases, briefcases, school satchels and similar containers. Also classified in accordance with: Heading 4202 Additional chapter note 1. Harmonised System Explanatory notes (HSEN) 420212 + notes.