Information for ruling 600009212
This section is Advance Tariff Ruling
- Start date
- 04 Dec 2023
- Expiry date
- 03 Dec 2026
- Commodity code
- 9405612090 (opens in new tab)
- Description
- This is a sign on a black background with the words "Happy Birthday" in colourful letters that lights up for birthday parties. It measures 40 x 25cm, and it is packaged in a white box with a coloured label, 6 sets per carton measuring 43 x 17 x 28cm weighing 4.6kg. It is made in China.
- Keywords
-
- NEON SIGN
- FOR ENTERTAINMENT
- LED
- SIGN
- USB CABLES USB CONNECTORS
- PUT UP FOR RETAIL SALE
- ELECTRIC
- 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 (1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 9405 - Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. GIR 5(b) has been used to identify the type of packaging. Packed in a cardboard box then in 6 sets per carton. GIR 6 has been used to classify the goods to subheading level 940561 - Illuminated signs, illuminated nameplates and the like; Designed for use solely with light emitting diode (LED) light sources. 8 Digit Commodity Code - 94056120 - Of plastic. 10 Digit Commodity Code - 9405612090 - Other than illuminated signs, illuminated name-plates and the like, for use in civil aircraft. Classified in accordance with The Harmonised System Explanatory Notes (HSENs) 9405 refers.