Information for ruling 600012220
This section is Advance Tariff Ruling
- Start date
- 07 Feb 2025
- Expiry date
- 06 Feb 2028
- Commodity code
- 1516209880 (opens in new tab)
- Description
- A blend of hydrogenated rapeseed oil and refined coconut oils. This is used for the manufacturing of candles. The product is packaged in 12.5kg blocks. There are 63 blocks to a pallet.
- Keywords
-
- COCONUT OIL
- CANDLES
- REFINED
- HYDROGENATED
- RAPESEED OIL
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1516: Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re esterified or elaidinised, whether or not refined, but not further prepared GIR 5b has been used to identify the packaging. GIR 6 has been used to classify this product by the terms of heading 151620: Vegetable fats and oils and their fractions 8 Digit code 15162098: Other than groundnut, cotton-seed, soya-bean or sunflower-seed oils; other oils containing less than 50% by weight of free fatty acids and exclud-ing palm kernel, illipe, coconut, colza, rapeseed or copaiba oils 10 Digit code 1516209880: Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes to heading 1516