Information for ruling 600011950
This section is Advance Tariff Ruling
- Start date
- 13 Jan 2025
- Expiry date
- 12 Jan 2028
- Commodity code
- 7018105100 (opens in new tab)
- Description
- Rhinestones The glass gemstones are clear and highly polished, resembling a clear semi-precious gemstone. The stones have a multi-faceted formation, comprising a central flat circle, adjoined by twelve additional flat surfaces. The back is cut flat with an added metallic backing comprised of one aluminium layer and one layer consistent with a silver-based material. Made from soda-lime glass with the additional presence of barium and titanium. The stones are intended as decoration on clothes, wedding dresses, bags, shoes, phone cases, car boards and other craft decoration. They could also be used for body or fingernail application with suitable glues. The stones measure approximately 3.7mm X 1.5mm, and approximately 720 to a poly bag.
- Keywords
-
- PRECIOUS AND SEMI-PRECIOUS STONES
- FOR DECORATION
- FACETED
- IMITATION
- POLISHED
- GEMSTONES
- RHINESTONES
- MACHINE MADE
- 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:7018 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallware, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter GIR 5b has been used to identify the type of packaging: Approximately 720 pieces packed in a clear sealed poly bag. GIR 6 has been used to classify the goods to subheading level: 701810 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass small ware. 8 – Digit code: 70181051 Imitation precious or semi-precious stones: Cut and mechanically polished. Also classified in accordance with: Heading 7018 Chapter note 5. Harmonised System Explanatory Notes (HSEN) to heading: 70.18 (C) Combined Nomenclature Explanatory Note CNEN to heading: 7018