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This section is Advance Tariff Ruling Information for ruling 600016763
- Start date
- 29 Sep 2026
- Expiry date
- 28 Sep 2029
- Commodity code
- 4202321000 (opens in new tab)
- Description
- A spectacle case. The outer surface is made from polyvinyl chloride (PVC) plastic sheeting over a textile backing, with visible stitching along three sides. It has a leather-look finish and a slip-in design, with a fold-over tab secured by a hook-and-loop fastening. The case is rectangular in shape and black in colour. It has the following dimensions: 175mm x 90mm x 6mm. The spectacle frames are inserted through the open end of the case, after which the tab is folded over and fastened to keep them enclosed and protected when not in use. The product is packaged in paper sheets.
- Keywords
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- FOR SPECTACLES
- OF PVC
- OF TEXTILE MATERIAL
- FOR PROTECTION
- SPECTACLE CASES
- WITH VELCRO
- 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 - Paper sheets. 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.