Information for ruling 600007094
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 decorative candles and holder set. 72-piece in the pack, 36 candles – 36 holders. The coloured candles (three pastel shades with a white stripe along the length) are made from paraffin wax in the shape of a stick, the flower shaped holders are made of polypropylene (P.P) plastic and are used to hold the candles in place, they are also reusable. They are designed to be placed on a cake or other dish. The candles and holders are packaged together in the same presentation pack for retail sale. A colourful cardboard backing with three sealed blister style clear plastic cover.
- Keywords
-
- CANDLE HOLDER
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- FOR DECORATION
- PARAIFFIN WAX
- CANDLES
- 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 Chapter 3406