Information for ruling 600005799
This section is Advance Tariff Ruling
- Start date
- 02 Mar 2023
- Expiry date
- 01 Mar 2026
- Commodity code
- 7117900000 (opens in new tab)
- Description
- Pearl belt with diamante buckle It is made of imitation pearl beads made from plastic with smaller gold metal bars along the belt for design. The rhinestones on the buckle are made from acrylic plastic. The pearls are strung onto elastic to give the belt elasticity. This waist belt is an accessory for gowns, skirts, dresses, party attire, and other formal and casual outfits. This elasticated white pearl belt with a rhinestone buckle is 72cm (28 Inches) long. It comes packaged in a clear cellophane wrapper.
- Keywords
-
- IMITATION JEWELLERY
- PEARLS
- OF PLASTIC
- BELTS
- 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)). GIR 1 has been used to classify this product by the terms of heading 7117: Imitation jewellery GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 711790: Other than of base metal, whether or not plated with precious metal Also classified in accordance with: Chapter Notes 9 & 11 to Chapter 71 Harmonized System Explanatory Notes (HSEN's) to heading 71.17