Information for ruling 600007342
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2023
- Expiry date
- 31 Jul 2026
- Commodity code
- 3406000000 (opens in new tab)
- Description
- This is a pack of 8 red candles in a small metal dish. Made from paraffin wax, each candle gives up to 4 hours burning time. The candles are packed in a clear plastic box.
- Keywords
-
- CANDLES
- PARAFFIN WAX
- RED
- PUT UP FOR RETAIL SALE
- COLOURED
- 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 (GIRs) GIR 1 has been used to classify this product by the terms of heading 3906 - Candles, tapers and the like. GIR 5(b) has been used to classify the type of packaging. The candles are packed in a clear plastic box. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 3406.