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Information for ruling 600015698

This section is Advance Tariff Ruling

Start date
26 May 2026
Expiry date
25 May 2029
Description
A handmade wearable accessory in the form of a jewellery charm, made entirely of glass with a 5mm diameter hole, allowing it to be threaded onto a bracelet or necklace cord. The charm has a diameter of 12mm, a width of 7mm, is of a coloured design and engraved with a branded logo. Packaged in a plastic free drawstring bag within a card pouch.
Keywords
  • IMITATION JEWELLERY
  • COLOURED
  • WITH HOLE
  • WORN NEXT TO THE BODY
  • DECORATIVE
  • ACCESSORIES
  • HANDMADE
  • ENGRAVED
  • CHARM BEADS
  • OF GLASS
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: GIR1 – has been used to classify this product by the terms of heading 7117 – Imitation jewellery. GIR5(b) – has been used to identify the type of packaging - in a plastic free drawstring bag within a card pouch. GIR6 – 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: Note 11 to Chapter 71 Harmonised System Explanatory Notes (HSENs) Note to Heading 7117