Information for ruling 600015112
This section is Advance Tariff Ruling
- Start date
- 12 Feb 2026
- Expiry date
- 11 Feb 2029
- Commodity code
- 4202990090 (opens in new tab)
- Description
- A protective case for tablets made of moulded thermoplastic polyurethane with an outer covering of polyurethane faux leather. It is designed to hold a few specific models of tablet.
- Keywords
-
- LEATHERETTE
- CASES
- OF POLYURETHANE
- THERMOPLASTIC POLYURETHANE
- 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 to 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 this product to sub-heading level 420299 - Other than elsewhere specified in this heading; Other than with outer surface of leather or composition leather, Other than with outer surface of sheeting of plastics or of textile materials 10 Digit Code - 4202990090 - Other than musical instrument cases hand-made Also classified in accordance with: Tribunal Number TC/2017/04490 Harmonised System Explanatory Note (HSEN) to Heading 4202