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Information for ruling 600014948

This section is Advance Tariff Ruling

Start date
23 Jan 2026
Expiry date
22 Jan 2029
Description
A Festive Santa infinity LED table light which is battery operated. The dimensions of the table lamp 14.5 x 4.5 x 20cm This festive Santa lamp will brighten your home with the Santa head Infinity mirror effect light. 80L white/red/warm white Led H21cm x W15.5cm x D5cm Material - Plastic, Copper Wire and LED lights Factory made the lighting part and assembled together and is packed in a paper coloured box
Keywords
  • LED
  • FESTIVE DESIGN
  • PUT UP FOR RETAIL SALE
  • BATTERY-OPERATED
  • FOR CHRISTMAS
  • LAMPS
  • OF PLASTIC
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity code 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 9505 - Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes. 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 950510 - Articles for Christmas festivities. 8 Digit Code - 95051090 - Of other materials. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 9505 (A) (1)