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Information for ruling 600007436

This section is Advance Tariff Ruling

Start date
19 Jul 2023
Expiry date
18 Jul 2026
Description
The product is a 15cm diameter jumbo badge made from pvc and iron. Packaged in a polybag.
Keywords
  • OF PVC
  • OF IRON
  • BADGES
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 5B Has been used to identify the type of packaging - Packaged in a polybag. 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 cuff links and studs. 10 Digit Code - 7117190090 - For other than; without parts of glass, hand-made. Classified in accordance with: Harmonised System Explanatory Notes (HSENs) 9 (A) Note 11 to chapter 71 WCO opinions to 711719