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Information for ruling 600005782

This section is Advance Tariff Ruling

Start date
15 Mar 2023
Expiry date
14 Mar 2026
Description
Waist belts in gold or silver are an accessory for gowns, skirts, dresses, party attire, and other formal and casual outfits. Stretchable metal waist belt with a hook buckle closure measures 75cm in length. Packaged in a clear cellophane wrapper.
Keywords
  • BELTS
  • ELASTICATED
  • IMITATION JEWELLERY
  • HANDMADE
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 or 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 7117 - Imitation jewellery. GIR 6 - has been used to classify the goods to subheading level 711719 - Other than cuff links and studs. 10 digit code- Other, without parts of glass, hand-made Also classified in accordance with: Chapter Notes 9 (a) and 11 to Chapter 71 Harmonised System Explanatory Notes (HSENs) to Heading 7117