Information for ruling 600009434
This section is Advance Tariff Ruling
- Start date
- 19 Dec 2023
- Expiry date
- 18 Dec 2026
- Commodity code
- 3406000000 (opens in new tab)
- Description
- Candle Gift Set Candle: paraffin and palm wax with quintessence fragrance - glass container Diffuser: DPM and quintessence fragrance - glass container Sticks Candle to be lit up and to be placed around the house in all areas. Diffuser to be placed around the house. Put up for retail sale in a brown outer box. Inner box - brown out sleeve, plastic tray encasing the products, with a decorative ribbon.
- Keywords
-
- CANDLES
- PARAFFIN WAX
- SCENTED
- PALM WAX
- PUT UP FOR RETAIL SALE
- FRAGRANCE
- 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)). GIR 1 has been used to classify this product by the terms of heading 3406 - Candles, tapers and the like GIR 5b has been used to identify the type of packaging - Outbox - Brown packaging, plastic free. Inner box - Brown out sleeve, with a plastic tray encasing the products, ribbon around the box. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 3406 refers