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This section is Advance Tariff Ruling Information for ruling 600016758
- Start date
- 14 Oct 2026
- Expiry date
- 13 Oct 2029
- Commodity code
- 4202390090 (opens in new tab)
- Description
- A spectacle case. It is made from acrylonitrile butadiene styrene (ABS) plastic. The case is made of two rigid moulded plastic pieces hinged together at the back with a snap fastening at the front. The case has a beige plastic flocked inner lining. The case is black in colour with a gold trim. It has the following dimensions: 150 mm (width) x 65 mm (length) x 30 mm (height). It opens by releasing the snap fastening at the front and closes by pressing the two halves together until the fastening clicks into place. The case is designed to protect and store spectacle frames. The spectacle case is packaged in a plastic bag.
- Keywords
-
- FOR SPECTACLES
- FOR STORING
- CASES
- OF ACRYLONITRILE BUTADIENE STYRENE
- FOR PROTECTION
- SPECTACLE CASES
- WITH FASTENING
- MOULDED
- WITH OUTER SURFACE
- 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 bag. 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. 10 Digit Code - 4202390090 - Other than Hand-made. Also classified in accordance with: Chapter 42 Additional Note 1. Harmonized System Explanatory Notes (HSEN’s) to 4202.