Information for ruling 600012741
This section is Advance Tariff Ruling
- Start date
- 28 Apr 2025
- Expiry date
- 27 Apr 2028
- Commodity code
- 9405499090 (opens in new tab)
- Description
- A Plug In Electric Wax Melt Burner - An electric wax melt burner that contains a lightbulb. The product is plugged directly into a mains electric socket and when turned on illuminates a darkened room, whilst the heat from the bulb melts the fragranced wax to odourise the room (wax not supplied). It is predominantly made of glass and is available in a variety of different colours/designs. The product includes 2 glass cups and 2 bulbs. It is packed in a white picture box.
- Keywords
-
- ELECTRIC LAMPS
- LIGHT BULBS
- OF GLASS
- LAMPS
- FRAGRANCE
- ELECTRIC
- WAXES
- FOR MELTING
- 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 (GIRs): 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 3(b) Has been used as the lighting function is considered to be the essential character. GIR 5(b) Has been used to identify the type of packaging. GIR 6 Has been used to classify the goods to subheading level 940549 - Other electric lamps and lighting fittings; Other than Photovoltaic, designed for use solely with light-emitting diode (LED) light sources; Other than designed for use solely with light-emitting diode (LED) light sources. 8-digit code 94054990 – Of other materials. 10-digit code 9405499090 – Other than; Hand-made. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 9405 - Note (I) (1).