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Information for ruling 600014947

This section is Advance Tariff Ruling

Start date
22 Jan 2026
Expiry date
21 Jan 2029
Description
The Light up Globes Set of 3 are battery operated warm white LED glass globes. Comes a Set of 3 glass globes to decorate your home. Size: 18cmD/ 15cmD/ 12cmD approx. Each with 50L/25L/15L warm white LED silver wire lights They made from glass, plastic and has LED lights. Packed in a paper colour box for Retail Sale
Keywords
  • LED
  • OF GLASS
  • OF PLASTIC
  • PUT UP FOR RETAIL SALE
  • LED LAMPS
  • BATTERY-OPERATED
  • GOODS PUT UP IN SETS
  • GLOBES
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