Information for ruling 600010345
This section is Advance Tariff Ruling
- Start date
- 30 Apr 2024
- Expiry date
- 29 Apr 2027
- Commodity code
- 9405990090 (opens in new tab)
- Description
- Socket Plate Used for outdoor lighting. The socket plate is a part that is for lanterns. The socket plate allows for one of the external sockets to be oriented in the right direction. Made from galvatite sheet. Packaged in a box.
- Keywords
-
- OF STEEL
- SOCKETS
- LIGHT PARTS
- GALVANIZED
- FOR OUTDOOR USE
- FOR LIGHTING
- 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 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, a box GIR 6 has been used to classify the goods to subheading level 940599: Parts; Other than of glass or plastics 10 Digit code 9405990090: Other than parts of the articles of subheading 9405 11, 9405 19, 9405 61 or 9405 69, of base metal, for use in civil aircraft or hand-made Also classified in accordance with: Harmonized System Explanatory Note (HSEN's) to heading 94.05 (PARTS)