Information for ruling 600012425
This section is Advance Tariff Ruling
- Start date
- 12 Jun 2025
- Expiry date
- 11 Jun 2028
- Commodity code
- 9405423990 (opens in new tab)
- Description
- The product is a pair of LED pillar candles made of wax and plastic. The decorative candles are battery operated. Both candles are 6cm in width at the base. The height of the candles is 20cm and 25cm. The weight of both candles is 392.5g. The candles are packaged in card box with polystyrene protection.
- Keywords
-
- LED
- DECORATIVE
- PUT UP FOR RETAIL SALE
- BATTERY-OPERATED
- PLASTICS
- CANDLES
- 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 3b - has been used as the LED light is considered to be the essential character. GIR 5 (b) - has been used to identify the type of packaging - cardboard box. GIR 6 has been used to classify the goods to subheading level 940542: Other electric lamps and lighting fittings; Other, designed for use solely with light-emitting diode (LED) light sources. 8 Digit Code 94054239 – Other than searchlights and spotlights; Other than of plastics. 10 Digit code 9405423990: Other than hand-made. Also classified in accordance with:- Chapter note 1 (k) to Chapter 96 Harmonized System Explanatory Notes (HSENs) to heading 9405 to Note (I)