18K WHITE GOLD SAPPHIRE (BLUE) 0.27CTW PENDANT. NECKLACE FORM WHICH HAS A SAPPHIRE BLUE GEMSTONE (OVAL SHAPE), SET IN AMONGST 32 0.009CTW DIAMONDS (TOTAL 0.28CTW). THE METAL OF THE NECKLACE IS 18K WHITE GOLD.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7113 ARTICLES OF JEWELLERY AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 711319 OF OTHER PRECIOUS METAL, WHETHER OR NOT PLATED OR CLAD WITH PRECIOUS METAL ALSO CLASSIFIED IN ACCORDANCE WITH:- CHAPTER 71 NOTE 9(A) HSEN HEADING 7113 NOTE (A)