HS 4202: Trunks, suit-cases, vanity-cases, executive-cases,...

Noty wyjaśniające

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000002411)

travelling-bags, insulated food or beverage 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 vulcanized fibre or of paperboard, or...

Source: advance_ruling (8000003085)

They are specifically shaped to contain particular goods which makes it a similar container of the first part of heading 42.02. Containers listed in the first part of the heading are separated from the containers listed in the second part of the heading by a semi-colon in the heading text. According to the Explanatory Notes to heading 42.02, similar containers of the first part of the heading...

Source: advance_ruling (8000008401)

The inclusionary Explanatory Note (10) to heading 39.26 of the Customs Tariff reads, "Tool boxes or cases not specially shaped or internally fitted to contain particular tools with or without their accessories (see the Explanatory Note to heading 42.02)".

Source: advance_ruling (C-2015-002508)

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...

Source: advance_ruling (C-2015-002522)

02 which provides for trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers which may be of any material. Guidance is provided by the Explanatory Notes to the heading, specifically paragraph 1 which states in part: "These containers may be rigid or...

Source: advance_ruling (C-2015-006378)

26 provides for "Other articles of plastics and articles of other materials of headings 39.01 to 39.14". However, these cell phone cases are similar to the cases and containers provided for under heading 42.02. The Explanatory Notes to this heading state that "only the articles specifically therein and similar containers" are to be classified under the heading. In a decision of the Canadian...

Source: advance_ruling (C-2015-009762)

This tariff classification number is incorrect. The product is a tote bag with a top hinged lid closure. Memorandum D10-15-29 provides guidance for the classification of bags based on shape, size, feature and utility. Explanatory Notes to heading 42.02 defines the expression "insulated food or beverage bags". The product is a reusable insulated bag used to maintain the temperature of foods and...

Source: advance_ruling (C-2020-003466)

01 to 39.14.” The Explanatory Note to Heading 39.26 includes “(10) Tool boxes or cases, not specially shaped or internally fitted to contain particular tools with or without their accessories (see the Explanatory Note to heading 42.02).” The exclusionary Explanatory Note to heading 42.02 states that “the heading does not cover: (f) Tool boxes or cases, not specially shaped or internally fitted...

Source: advance_ruling (C-2021-001860)

26 includes “(10) Tool boxes or cases, not specially shaped or internally fitted to contain particular tools with or without their accessories (see the Explanatory Note to heading 42.02).” The exclusionary Explanatory Note to heading 42.02 states that “the heading does not cover: (f) Tool boxes or cases, not specially shaped or internally fitted to contain particular tools with or without...

Source: advance_ruling (C-2021-001860)

Chapter 42 Notes (4)

1. 1. For the purposes of this Chapter, the term "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metalized leather.

2. 2. This Chapter does not cover: • (a) Sterile surgical catgut or similar sterile suture materials (heading 30.06); • (b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04); • (c) Made up articles of netting (heading 56.08); • (d) Articles of Chapter 64; • (e) Headgear or parts thereof of Chapter 65; • (f)...

3. 3. (A) In addition to the provisions of Note 2 above, heading 42.02 does not cover: • (a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23); • (b) Articles of plaiting materials (heading 46.02). (B) Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain...

4. 4. For the purpose of heading 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia , to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).

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