Information for ruling 600007343
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 scented tealight candles that come in several different colours and scents, the scents are vanilla, cotton flower, mixed berries and spring flowers. They are made from paraffin wax and come in a shallow metal dish. Each candle give up to 4 hours burning time. They are packed in a clear plastic box, labelled.
- Keywords
-
- CANDLES
- PARAFFIN WAX
- SCENTED
- PUT UP FOR RETAIL SALE
- OF WAX
- 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 (Good 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 3406 - Candles, tapers and the like. GIR 5(b) has been used to identify the type of packaging: the candles are packed in a clear plastic box, labelled. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 3406.