Information for ruling 600006310
This section is Advance Tariff Ruling
- Start date
- 26 Oct 2023
- Expiry date
- 25 Oct 2026
- Commodity code
- 9405990090 (opens in new tab)
- Description
- Upper base cast for outdoor lighting. The product is a decorative circular capital shaft shaped upper base which is constructed from cast iron. It has an overall length of 285mm and a maximum diameter of 207mm.
- Keywords
-
- LIGHT FITTINGS
- FOR LIGHTING
- OF CAST IRON
- PART OF
- 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 -9405: Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included GIR 6 - has been used to classify the goods to subheading level 940599 - Parts; Other than of glass; Other than of plastics 10 Digit Code - 9405990090 - Other than parts of the articles of subheading 9405 11, 9405 19, 9405 61 or 9405 69, of base metal, for use in civil aircraft; Other than hand-made Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to 9405