Information for ruling 600015425
This section is Advance Tariff Ruling
- Start date
- 06 May 2026
- Expiry date
- 05 May 2029
- Commodity code
- 4202921900 (opens in new tab)
- Description
- Tote bag Materials: polyester with coating of PU on outer surface zip closure Carrying straps internal pocket Capacity: 20 litres
- Keywords
-
- OF POLYESTER
- BAGS
- WITH CARRYING HANDLE, BAGS
- OF POLYURETHANE
- COATED
- WITH ZIP FASTENER
- SHOPPING BAGS
- 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 5b has been used to identify the type of packaging – 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 42029219 - Of sheeting of plastics; Other than elsewhere specified Also classified in accordance with: chapter 42 additional note 1