Information for ruling 600005367
This section is Advance Tariff Ruling
- Start date
- 03 Mar 2023
- Expiry date
- 02 Mar 2026
- Commodity code
- 6913909890 (opens in new tab)
- Description
- A ceramic wax burner. The item is made from stoneware with a chrome/mirror look to the finish. The burner has an opening in the body to place a tea light or candle and the top has a dip which can be used for scented oils. Once the candle is lit the aromas are released from the candle or heated oil. For use around the home. The item is individually packaged in a cardboard box for retail sale.
- Keywords
-
- PERFUME BURNERS
- CERAMICS
- STONEWARE
- PERFUMES
- 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 6913 - Statuettes and other ornamental ceramic articles GIR 5b has been used to identify the type of packaging - cardboard box GIR 6 has been used to classify the goods to subheading level 691390 - Other than of porcelain or china 8 Digit Code 69139098 - Other than of common pottery; other than of earthenware or fine pottery 10 Digit Code 6913909890 - Other than hand-made Also classified in accordance with: Chapter Note 1 and chapter Note II to chapter 69 Harmonised System Explanatory Notes (HSENS) Note (C) to heading 6913 Harmonised System Explanatory Notes (HSENS) Note 1(a) to heading 6914