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This section is Advance Tariff Ruling Information for ruling 600016752
- Start date
- 15 Oct 2026
- Expiry date
- 14 Oct 2029
- Commodity code
- 4202321000 (opens in new tab)
- Description
- A spectacle case. The outer surface consists of a cellular plastic sheet embossed with a ridge pattern covering two shaped metal pieces. The case is lined internally with a black plastic sheet having a flock finish. It has a hinged back and snap closure and measures 155 mm (length) x 65 mm (width) x 35 mm (high). It is purple in colour. It is designed to store and protect spectacle frames from scratches, dust and damage when not in use. The spectacle cases are packaged in clear plastic bag.
- Keywords
-
- OUTER SURFACE
- WITH PLASTIC SHEETING
- OF CELLULAR PLASTIC
- FOR SPECTACLES
- CASES
- FOR PROTECTION
- SPECTACLE CASES
- BASE METALS
- 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 5 (b) - Has been used to identify the type of packaging - Plastic bags. 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: Chapter 42 Additional Notes 1. Harmonized System Explanatory Notes (HSEN’s) to Heading 4202.