Information for ruling 600014928
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2026
- Expiry date
- 16 Apr 2029
- Commodity code
- 4202321000 (opens in new tab)
- Description
- A card wallet with a metal zip closure. The outer surface is made from polyurethane, the lining is made from polyester. The sample provided has a dark blue exterior with a marble effect pattern in the colours blue, red and white. On the front there is a gold printed circle with the letter T printed in gold within the centre. On the reverse are 4 slots to hold cards. The zip is gold in colour, once opened the lining is blue in colour.
- Keywords
-
- OF POLYESTER
- PURSES
- WALLETS
- WITH PLASTIC SHEETING
- CREDIT CARD HOLDERS
- PUT UP FOR RETAIL SALE
- OUTER SURFACE
- WITH ZIP FASTENER
- OF POLYURETHANE
- PU LEATHERETTE
- 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 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 420232: Articles of a kind normally carried in the pocket or in the handbag; With outer surface of sheeting of plastics or of textile materials. 8 DIGIT CODE 42023210: Of sheeting of plastics. Also classified in accordance with: Additional note 1 to chapter 42 Harmonised System Explanatory Notes (HSENs) to Heading 4202 and Subheading Explanatory Notes to 420232