Commission Implementing Regulation (EU) 2020/2179Show full title

ANNEX U.K.

a The images are purely for information.
Description of the goods	Classification (CN code)	Reasons
(1)	(2)	(3)
A rectangular bag consisting of a moulded silicone elastomer body. It measures approximately 16,5 cm in length, 10 cm in height and 2,5 cm in width. It has an attached loop-handle of the same material and a closing system (zip-fastener). The article is produced in a single step, with integrated parts (loop-handle and zip-fastener), and has no internal fittings. The article is designed to carry and protect various small objects. See imagesa.	3926 90 97	Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3926, 3926 90 and 3926 90 97. Classification under heading 4202 is excluded because that heading covers only the articles specifically named therein and similar containers (see also the Harmonised System Explanatory Notes (HSEN) to heading 4202, first paragraph). Given its objective characteristics (in particular, the plain interior and the small size), the article is not considered to be a suitcase, vanity case, executive-case, briefcase, school satchel or similar container of the first part of heading 4202. The article is not considered to be a similar container of the first part of heading 4202 as it is not specially shaped or internally fitted to contain particular tools with or without their accessories (see also the HSEN to heading 4202, third paragraph, and ninth paragraph, point (f)). The article is therefore not covered by the wording of the first part of heading 4202. The articles covered by the second part of heading 4202 must be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper (see also the HSEN to heading 4202, fourth paragraph). Taking into account that the article consists of moulded silicone elastomer, it cannot be considered as a handbag with an outer surface of sheeting of plastics. Therefore, the article is not covered by the wording of the second part of heading 4202. The article is not of the kind normally carried in the pocket or in the handbag, such as spectacle cases, note-cases (bill-folds), wallets, purses, key-cases, cigarette-cases, cigar-cases, pipe-cases and tobacco-pouches (see also the Harmonised System subheading explanatory note to subheadings 4202.31, 4202.32 and 4202.39). Therefore, the article cannot be classified under subheadings 4202.31, 4202.32 and 4202.39. Consequently, the article is to be classified under CN code 3926 90 97 as other articles of plastics.