Information for ruling 600014946
This section is Advance Tariff Ruling
- Start date
- 22 Jan 2026
- Expiry date
- 21 Jan 2029
- Commodity code
- 9405500090 (opens in new tab)
- Description
- The White twig LED tree is 60cm (23.6 inches) in size. It is battery operated and will add a glow to your room with its LED lights which illuminate the branches. It is ideal for evening occasions or simply adding a lovely detail to your home. The tree is freestanding and can be placed on a flat surface. The tree can be used to display decorations on the branches. The tree has an on/off switch. It is made from plastic and comes packed in a paper coloured box for individual Retail Sale
- Keywords
-
- LED
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- LED LAMPS
- TREES
- BATTERY-OPERATED
- NON-ELECTRIC
- 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 for lamps 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 - packed in a paper coloured box GIR 6 has been used to classify the goods to subheading level 9405 50 for Non-electrical lamps and lighting fittings. Ten digit code 94055000 90 other than Hand-made. Also classified in accordance with : Harmonised System Explanatory Notes (HSEN) to 9405