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Information for ruling 600012103

This section is Advance Tariff Ruling

Start date
28 Feb 2025
Expiry date
27 Feb 2028
Description
The product are charms on the reverse of the charm there is a flat fastening plug which pushes into the ventilation holes of the shoes. They come in a variety of styles, including letters, numbers, characters, and symbols, allowing the wearer to personalize their shoes. Material is made from plastic and comes packaged 20 same items in a plastic bag, the carton contains 500 bags.
Keywords
  • IMITATION JEWELLERY
  • BADGES
  • FOR SHOES
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • WITH DESIGN-PRINTED PLASTICS
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 5(b) has been used to identify the type of packaging a plastic bag. 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: Harmonized System Explanatory Notes (HSEN) to Chapter 71 - Note 9 (a) and Note 11. Harmonized System Explanatory Notes (HSEN's) to heading 7117