Information for ruling 600010414
This section is Advance Tariff Ruling
- Start date
- 03 May 2024
- Expiry date
- 02 May 2027
- Commodity code
- 9405500090 (opens in new tab)
- Description
- Brass candelabra for holding candle. The product is shaped to hold the bottom of the candle, there is also a small spike to hold it in position.
- Keywords
- LIGHT FITTINGS NON-ELECTRICAL LAMPS CANDLE HOLDER CANDELABRAS OF BRASS 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)). 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. GIR 6 has been used to classify the goods to subheading 940550: Non-electrical luminaires and lighting fittings. 10 Digit Code 9405500090: Other than hand-made. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 94.05 Note (i)(6)