CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 4202 32 - ARTICLES OF A KIND NORMALLY CARRIED IN THE POCKET OR IN THE HANDBAG: WITH OUTER SURFACE OF SHEETING OF PLASTICS OR OF TEXTILE MATERIALS.
CN CODE 420232 10 - OF SHEETING OF PLASTICS
ALSO CLASSIFIED IN ACCORDANCE WITH:-
CHAPTER 42 ADDITIONAL NOTE 1 REFERS
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 4202
COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO 42023210
EC REGULATIONS ISSUED 13/03/2018/C95/5