Information for ruling 600009621
This section is Advance Tariff Ruling
- Start date
- 20 Mar 2024
- Expiry date
- 19 Mar 2027
- Commodity code
- 3406000000 (opens in new tab)
- Description
- A gift set consisting of: two votive candles, 1 diffuser, 3 wax melts, 2 fragrance oils, 3 tea lights with an outer casing of aluminium and a tealight holder. Put up together in a PET plastic tray inside a cardboard box with images and Information printed on the outside.
- Keywords
-
- CANDLES
- OF GLASS
- CANDLE HOLDER
- CARDBOARD
- GOODS PUT UP IN SETS
- FRAGRANCE
- Justification
- Classification has been determined in accordance with: 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 (GIR)s: GIR 1 has been used to classify the product by the terms of heading 3406 - Candles, tapers and the like GIR 3 (B) has been used as the candles are considered to be the essential character GIR 5 (B) has been used to identify the type of packaging Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 34 Harmonised System Explanatory Notes (HSEN)s to Heading 3406