Information for ruling 600010554
This section is Advance Tariff Ruling
- Start date
- 06 Jun 2024
- Expiry date
- 05 Jun 2027
- Commodity code
- 9405500090 (opens in new tab)
- Description
- Lantern Candle Holder Holds a tealight- could hold a small candle - small candle could be used but the design does show a Tealight so this would be the most likely option. Mini Square Lantern Candle Holder is made using stainless steel and glass H19 x W10 x D10cm
- Keywords
-
- OF GLASS
- CANDLE HOLDER
- FOR LIGHTING
- NON-ELECTRICAL LAMPS
- NON-ELECTRIC
- OF STAINLESS STEEL
- LANTERN
- TEALIGHT
- 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 for lamps 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 level 9405 50 for Non-electrical lamps and lighting fittings. Ten digit code 94055000 90 other than Hand-made. Also classified in accordance with : Harmonised System Explanatory Notes (HSEN) to 9405 (I)