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This section is Advance Tariff Ruling Information for ruling 600016762
- Start date
- 29 Sep 2026
- Expiry date
- 28 Sep 2029
- Commodity code
- 4202321000 (opens in new tab)
- Description
- A folding spectacle case with magnetic fastening. Outer surface of polyvinyl chloride (PVC) plastic sheeting with cardboard inner layer. Textile inner surface. Spectacle case measures 16 cm (length) x 8 cm (width) x 6 cm (high). Both the side sections collapse inwards and allow the spectacle case to fold down when not in use. The case is opened by lifting the top section. The spectacle is black in colour. The spectacles are placed inside the case, and the side sections fold inwards around them. The case is then folded closed and secured with the magnetic fastening, protecting the spectacles when not in use. The spectacle cases are packed together in clear plastic bags.
- Keywords
-
- POLYVINYL CHLORIDE
- SPECTACLE CASES
- MAGNETIC CLAMPS
- FOR SPECTACLES
- FOR PROTECTION
- 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.