Guidance

Writing cases (Tariff notice 13)

Check the changes to the clarification for writing cases.

A new explanatory note for CNEN (2019/C 157/04) was published on 8 May 2019.

This is considered a change in UK practice.

Reason

The subheadings 4202 91 to 4202 99 include ‘writing cases’ (see also the Harmonized System Explanatory Notes to heading 4202, paragraph 4, which includes ‘writing cases’ as an example of ‘similar containers’ covered by the second part of heading 4202).

Writing cases are typically reinforced and designed for prolonged use. They usually have one or more pockets and loops to hold a notepad, papers, writing instruments and supplies etc.

Writing cases may be closed with a zip all round or by means of an elastic band, a closing buckle or a flap with a snap fastener. The presence and type of a closing device is however not a decisive criterion for classification of writing cases under heading 4202. Writing cases without a closing device are also to be classified under this heading.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA

Email: tariff.classification@hmrc.gsi.gov.uk

This tariff notice is published for information purposes only.

Published 20 May 2019