Information for ruling 600007092
This section is Advance Tariff Ruling
- Start date
- 30 May 2023
- Expiry date
- 29 May 2026
- Commodity code
- 3406000000 (opens in new tab)
- Description
- A pack of 5 pieces of heart shaped candles. Made of paraffin. Packaged in a polyvinyl chloride box with label.
- Keywords
-
- CANDLES
- PARAFFIN WAX
- PUT UP FOR RETAIL SALE
- FOR DECORATION
- 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 3406 - Candles, tapers and the like GIR 5B has been used to identify the type of packaging:polyvinyl chloride box Also classified in accordance with: Harmonised System Explanatory Notes to heading 3406