Information for ruling 600014336
This section is Advance Tariff Ruling
- Start date
- 12 Jan 2026
- Expiry date
- 11 Jan 2029
- Commodity code
- 9405920090 (opens in new tab)
- Description
- Polycarbonate Glazing for outdoor light fitting. It is in the shape of a cone and the material is water clear, UV stabilised polycarbonate. The finish is optical high gloss with casting thickness of 0.25mm. The product is packaged in a box for transport and retail purposes.
- Keywords
-
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- OF PLASTICS
- LAMPSHADES
- FOR OUTDOOR USE
- LIGHT FITTINGS
- 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 5 (b) - Has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 9405 92 – Of plastics 10 Digit Code 9405 92 00 90 – Other than parts of the articles of subheading 9405 11, 9405 19, 9405 61 or 9405 69, for use in civil aircraft Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) note (10) to heading 94.05