Information for ruling 600013602
This section is Advance Tariff Ruling
- Start date
- 09 Sep 2025
- Expiry date
- 08 Sep 2028
- Commodity code
- 3406000000 (opens in new tab)
- Description
- A decorative scented candle with decorative keep sake vessel Ribbed candle vessel with a snow globe lid Weight 115g
- Keywords
-
- CANDLES
- SCENTED
- DECORATIVE
- PUT UP FOR RETAIL SALE
- OF WAX
- 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 3406 - Candles, tapers and the like GIR3b has been used as the candle is considered to be the essential character Also classified in accordance with: HSEN to 3406