Information for ruling 600009794
This section is Advance Tariff Ruling
- Start date
- 13 Feb 2024
- Expiry date
- 12 Feb 2027
- Commodity code
- 9405990020 (opens in new tab)
- Description
- The product is a mounting base for a street lamp It is made from mild steel At the bottom of the unit is a hollow cylindrical section capped at one end and open at the other, the capped end is positioned uppermost. Dimensions of this section are approximately 90mm (H) by 75mm(W). Attached to the middle of the closed end of this section is a hollow tube measuring approximately 190mm (L) with a width of 25mm. Attached to the base section are 4 flat question mark shaped strips of a width of approximately 25mm spaced equally apart around the base section and positioned in such a way that they surround the longer hollow tube pointing upwards. The 4 pieces curve outwards and are bent horizontal at the top with mounting holes at the end of each one. The purpose of this unit is to serve as a base onto which the lamp and its housing which will be attached to complete the whole assembly. The assembled unit is to be secured onto the lamp post. This item is described as being handmade Packaging for this unit is a cardboard box
- Keywords
-
- MOUNTINGS, METAL
- FOR LIGHTING
- PART OF
- OF METAL
- OF STEEL
- 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)) General interpretative rules (GIR)s: 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 classified to last in numerical order within the tariff. GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 9405.99 – Parts; other than of glass; other than of plastics Code to 10 digits - 9405 9900 20 – Hand made Also classified in accordance with :- Exclusion note (k) to section XV Harmonised Standard Explanatory Notes (HSENs) to heading – 9405