Information for ruling 600008354
This section is Advance Tariff Ruling
- Start date
- 20 Sep 2023
- Expiry date
- 19 Sep 2026
- Commodity code
- 3406000000 (opens in new tab)
- Description
- This is a pack of 20 white tealight candles. They are made from paraffin wax and come in a shallow metal dish. Each candle give up to 3 hours burning time. They are packed in a clear plastic box, labelled.
- Keywords
-
- CANDLES
- PARAFFIN WAX
- PUT UP FOR RETAIL SALE
- OF WAX
- WHITE
- 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.