Meaning
A face with its eyes turned up toward the top of the head, mid eye-roll. It expresses exasperation, disbelief or the feeling that something is too silly or predictable to deserve a proper answer.
Used about a situation, it is harmless fun: “My brother says he’ll be ready in five minutes 🙄” Used in reply to what someone just told you, it is one of the more dismissive emoji, much like rolling your eyes to their face. In arguments, with elders or at work, it can easily be read as rude.