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Information for ruling 600005783

This section is Advance Tariff Ruling

Start date
22 Feb 2023
Expiry date
21 Feb 2026
Description
Chain belt comes in gold and silver made of metal & glass diamante stones and in different row widths, ie. 1 row diamante belt, 2 rows, 3 rows & 4 rows. Packaged in a clear cellophane wrapper. Size: Length: 42 Inch (107cm) Width: 15mm (1.5cm) Diamond Size: 3mm Length of Diamante Part: 28 inches/71cm (approx.)
Keywords
  • BELTS
  • IMITATION JEWELLERY
  • OF GLASS
  • WITH METAL
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) Classification has been determined in accordance with the following:- 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 Of base metal, whether or not plated with precious metal; other than cufflinks and studs. 8 digit code 7117190090 Other than without parts of glass, hand-made. Also classified in accordance with: Chapter Notes 9 and 11 to Heading 7117 Harmonised System Explanatory Notes (HSENs) to heading 7117