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This section is Advance Tariff Ruling Information for ruling 600015916

Start date
31 Jul 2026
Expiry date
30 Jul 2029
Description
A knitted band with a heart shaped charm. The knitted textile band is made from nylon, and rubber which gives the band an elasticity allowing the item to stretch. In the middle there is a metal heart shaped charm made from zinc alloy. The band can be used as a decorative hair tie or as a bracelet on the wrist. The item is packaged with a branded tag and placed in a poly bag, ready for sale.
Keywords
  • ZINC
  • ZINC ALLOYS
  • WRISTBANDS
  • IMITATION JEWELLERY
  • HAIR BANDS
  • NYLON
  • BRACELETS
  • WITH ELASTIC
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 3 B - Has been used as the bracelet as an item of imitation jewellery is considered to be the essential character. GIR 5 B - Has been used to identify the type of packaging - Packaged with a branded tag in a poly 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: Chapter notes 11 to chapter 71. Harmonised System Explanatory Notes (HSEN's) Note to Heading 7117.