Information for ruling 600007095
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 moulded decorative candles set. Moulded wax letters intended to read ‘HAPPY BIRTHDAY’ The letters are multi-coloured with a wooden stick inserted into the base of the letter at the moulding process. A wick is protruding from the top of the letters for the purpose of setting a flame to the wick. They are designed to be placed on a celebration cake or other dish by means of the stick. The produce is packaged on colourful cardboard backing printed with ‘ Happy birthday’ candle set. Covered with a sealed blister style clear plastic cover
- Keywords
-
- CANDLES
- PARAFFIN WAX
- PUT UP FOR RETAIL SALE
- FOR DECORATION
- CAKES
- 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 – blister pack. A coloured cardboard backing with a sealed plastic dome attached ALSO CLASSIFIED IN ACCORDANCE WITH:- Harmonised System Explanatory Notes Chapter 3406