Information for ruling 600005320
This section is Advance Tariff Ruling
- Start date
- 03 Feb 2023
- Expiry date
- 02 Feb 2026
- Commodity code
- 7103100000 (opens in new tab)
- Description
- Libyan desert glass that was formed millions of years ago when a meteor hit the desert. This Libyan desert glass is not normal glass, as it is made from sand, soda ash and limestone that are melted at very high temperature. The Libyan company that supplies this company with the glass will stick the pieces together to form pyramids which all the customers take apart in warm water to retrieve the pieces of glass. The company does this to conform with the requirements that it can only export the glass if it's made into something, and each piece of glass remains unworked. The pyramids have no purpose other than to be taken apart and the pieces sold to collectors and in jewellery production. The glass is transported in the pyramid shapes in big boxes filled with foam to protect them.
- Keywords
-
- QUARTZ SANDS
- FOR JEWELLERY
- GLASS
- FUSED SILICA
- SILICA SANDS
- FUSED QUARTZ
- QUARTZ
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (reg 3 (1)(a)); and b. Notes to a section of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport GIR 5b - has been used to identify the type of packaging GIR 6 - has been used to classify the goods to subheading level 710310 Unworked or simply sawn or roughly shaped Also classified in accordance with: Note 1 (a) to chapter 71 The Harmonized System Explanatory Notes (HSENs) to heading 7103