Information for ruling 600014635
This section is Advance Tariff Ruling
- Start date
- 02 Feb 2026
- Expiry date
- 01 Feb 2029
- Commodity code
- 9405990090 (opens in new tab)
- Description
- A part for a lighting fitting, consisting of a housing blanking cap, supplied with a separate ring gasket that must be used with the cap for the product to function correctly. Made from LM6 Aluminium, it prevents accidental contact with live wires and protects against dust and dirt etc. It is packaged in a box.
- Keywords
-
- LIGHT FITTINGS
- GASKETS
- OF METAL
- ALUMINIUM
- HOUSINGS
- SEALS
- FOR PROTECTION
- FOR PREVENTATIVE MAINTENANCE
- 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: GIR1 – 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. GIR5(b) – has been used to identify the type of packaging – in a box. GIR6 – has been used to classify the goods to subheading level 940599 – Parts; Other than elsewhere specified in this heading. 10 Digit code – 9405990090 – Other than elsewhere specified in this heading. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note to Heading 9405 WCO Opinion to 940599/1