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This heading covers only the articles specifically named therein and similar containers.
These containers may be rigid or with a rigid foundation, or soft and without foundation.
Subject to Notes 2 and 3 to this Chapter, the articles covered by the first part of the heading may be of any material. The expression "similar containers" in the first part includes hat boxes, camera accessory cases, cartridge pouches, sheaths for hunting or camping knives, portable tool boxes or cases, specially shaped or internally fitted to contain particular tools with or without their accessories, etc.The articles covered by the second part of the heading must, however, be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper (the foundation may be of wood, metal, etc.). The term "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather (see Note 1 to this Chapter). The expression "similar containers" in this second part includes note-cases, writing-cases, pen-cases, ticket-cases, needle-cases, key-cases, cigar-cases, pipe-cases, tool and jewellery rolls, shoe-cases, brush-cases, etc. The goods of this heading may 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), even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. Thus a leather handbag with a silver frame and a clasp of onyx would remain in this heading (see Note 3 (B) to this Chapter). The expression "sports bags" includes articles such as golf bags, gym bags, tennis racket carrying bags, ski bags and fishing bags.
The term "jewellery boxes" covers not only boxes specially designed for keeping jewellery, but also similar lidded containers of various dimensions (with or without hinges or fasteners) specially shaped or fitted to contain one or more pieces of jewellery and normally lined with textile material, of the type in which articles of jewellery are presented and sold and which are suitable for long-term use.
The expression "insulated food or beverage bags" covers reusable insulated bags used to maintain the temperature of foods and beverages during transport or temporary storage. The heading does not cover : (a) Shopping bags, including bags consisting of two outer layers of plastics sandwiching an inner layer of cellular plastics, not designed for prolonged use, as described in Note 3 (A) (a) to this Chapter (heading 39.23). (b) Articles of plaiting materials (heading 46.02). (c) Articles which, although they may have the character of containers, are not similar to those enumerated in the heading, for example, book covers and reading jackets, file-covers, document-jackets, blotting pads, photo-frames, sweetmeat boxes, tobacco jars, ashtrays, flasks made of ceramics, glass, etc., and which are wholly or mainly covered with leather, sheeting of plastics, etc. Such articles fall in heading 42.05 if made of (or covered with) leather or composition leather, and in other Chapters if made of (or covered with) other materials. (d) Made up articles of netting (heading 56.08). (e) Imitation jewellery (heading 71.17). (f) Tool boxes or cases, not specially shaped or internally fitted to contain particular tools with or without their accessories (generally, heading 39.26 or 73.26). (g) Scabbards or sheaths for swords, bayonets, daggers or similar arms (heading 93.07). (h) Articles of Chapter 95 (for example, toys, games, sports requisites). Subheading Explanatory Notes. Subheadings 4202.11, 4202.21, 4202.31 and 4202.91
For the purposes of these subheadings, the expression "with outer surface of leather" includes leather coated with a thin layer of plastics or synthetic rubber which is invisible to the naked eye (usually less than 0.15 mm in thickness), to protect the leather surface, no account being taken of a change in colour or shine. Subheadings 4202.31, 4202.32 and 4202.39
These subheadings cover articles of a kind normally carried in the pocket or in the handbag and include spectacle cases, note-cases (bill-folds), wallets, purses, key-cases, cigarette-cases, cigar-cases, pipe-cases and tobacco-pouches.
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