Information for ruling 600006981
This section is Advance Tariff Ruling
- Start date
- 23 Jun 2023
- Expiry date
- 22 Jun 2026
- Commodity code
- 3406000000 (opens in new tab)
- Description
- A decorative birthday candles set. 4 different colours of candle within the set, along with candle holders and a birthday sign. The coloured candles (blue, white, yellow and pink) are made from paraffin wax in the shape of a stick. They are designed to be placed on a cake or other dish, intended for use on a birthday. The candles are packaged together in the same presentation pack for retail sale. Packaged in a colourful cardboard packing case with blister style, clear plastic cover.
- Keywords
-
- CANDLES
- PARAFFIN WAX
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR DECORATION
- Justification
- Classification has been determined in Accordance with the following: General Interpretative Rule: GIR's. 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)). GIR 1 has been used to classify this product by the terms of heading – 3406 Candles, tapers and the like. GIR 3b has been used as the candles are considered to have the essential character. GIR 5b has been used to identify the type of packaging – a blister pack. A coloured cardboard back with a sealed plastic dome. ALSO CLASSIFIED IN ACCORDANCE WITH:- Harmonised System Explanatory Notes to Chapter 3406