A PUNCTURE RESISTANT WATERPROOF SPORTS BAG MADE OF SO CALLED PVC TARPAULIN FABRIC, THE OUTER SURFACE BEING OF PVC PLASTIC SHEETING. THIS BAG IS STITCH FREE WITH WELDED SEAMS AND HAS THE FOLLOWING FEATURES: 60 LITRE CAPACITY. VELCRO FASTENING ACROSS THE TOP WITH ROLL DOWN CLOSURE OPTION FOR EXTRA WATERTIGHT SEAL.. WOVEN TEXTILE HANDLES AND TWO SMALLER REINFORCED WOVEN TEXTILE HAUL HANDLES AT BOTH ENDS. FOUR EXTERNAL D-RING ATTACHMENT POINTS IN THE FORM OF 4 WOVEN TEXTILE LOOPS ON EACH SIDE OF THE BAG FOR SECURING THE BAG DOWN. WATERPROOF ID POCKET. DETACHABLE NON SLIP PADDED WOVEN TEXTILE SHOULDER STRAP.

GIR 1 HAS BEEN USED TO CLASSIFY THE 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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 420292: OTHER: WITH OUTER SURFACE OF PLASTIC SHEETING OR OF TEXTILE MATERIALS. CN CODE 42029211: OF PLASTIC SHEETING: TRAVELLING-BAGS, TOILET BAGS, RUCKSACKS AND SPORTS BAGS ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 42 ADDITIONAL NOTE 1 REFERS. HSEN TO HEADING 4202