On 20 May the European Commission published a tariff classification on writing cases.
The tariff subheadings 4202.91 to 4202.99 include ‘writing cases’ (see also the Harmonised System Explanatory Notes to tariff heading 4202, paragraph 4, which includes ‘writing cases’ as an example of ‘similar containers’ covered by the second part of tariff 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 tariff heading 4202. Writing cases without a closing device are also to be classified under this heading.
Story by: Riaan de Lange