Information for ruling 600012746
This section is Advance Tariff Ruling
- Start date
- 28 Apr 2025
- Expiry date
- 27 Apr 2028
- Commodity code
- 9405295000 (opens in new tab)
- Description
- An electric Wax Melt Burners that contain a lightbulb. This product provide light to a darkened room and also melt fragranced wax to odourise the room. This product is made of glass that can be placed on a table , bedside table , or a similar surface and turn the light on. This illuminates the room whilst the heat from the bulb melts the wax. Is available in a variety of different colours/designs. Packed in a white picture box
- Keywords
-
- 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 3b has been used as the lighting function is considered to be the essential character. GIR 5b has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 940529 - Electric table, desk, bedside or floor-standing luminaires, Other than designed for use solely with light-emitting diode (LED) light sources. 8 digit code 94052950 - Of glass. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 9405 - Note (I) (1).