4202 92 98: Dış yüzleri plastikten mamul madde yapraklarından veya: diğerleri

For the definition of the term ‘outer surface’, see additional note 1 to this chapter and the HS Explanatory Note to subheadings 4202 11, 4202 21, 4202 31 and 4202 91.

This heading includes covers for rackets which envelop the entire racket, whether or not fitted with a handle or a shoulder strap.

However, this heading does not include headcovers for tennis rackets, badminton rackets, golf clubs, etc., when made from textile fabric (usually coated with plastics), whether or not they are fitted with a pocket to contain balls (heading 6307).

This heading also includes small bags consisting of sheeting of plastics with a closing system (for example, a zipper) designed for prolonged use. They generally have reinforced edges (for example, of plastics or of textiles) or stitched seams. They can be used, for example, as a toilet bag, pencil bag or document bag and may be equipped with a handle or a hanging loop.

Examples of such bags include:

This heading does not include small, simple bags consisting of sheeting of plastics with a closure, not designed for prolonged use. Those bags are simply sealed at the edges, without reinforcements (for example, there are no reinforced edges of textiles or plastics, nor stitched seams). They may have a fold at the bottom and/or the sides and they generally have a simple plastic ‘zip-lock’ type closure with a slider. They may be equipped with a small handle or a hanging loop. They are to be classified according to their constituent material (classification under Chapter 39).

Examples of such bags include:

These subheadings include so-called ‘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.

Examples of writing cases of subheadings 4202 91 to 4202 99 are shown below:

These subheadings include so-called ‘garment bags’ designed for transporting clothes. These bags are made of durable materials and are suitable for prolonged use. They are equipped with carrying handle(s). Generally, in order to make the transport of the bags easier, they can be folded and their halves interconnected by means of buttons, clutches or zippers. Apart from usually having a zip fastener at the front, they are typically equipped with additional closings, compartments, pockets etc.

However, simple ‘garment bags’ which serve for storing and/or protection and/or short term transport of clothes (for example, after dry cleaning) are excluded (classification according to their constituent material, generally heading 3926 or heading 6307). See also the HS Explanatory note to heading 6307 (6). These bags are generally not equipped with carrying handles and usually contain only a zip fastener at the front for placing the clothes and an opening for inserting a cloth-hanger.