Information for ruling 600015003
This section is Advance Tariff Ruling
- Start date
- 25 Feb 2026
- Expiry date
- 24 Feb 2029
- Commodity code
- 3606909000 (opens in new tab)
- Description
- Firelighters. Natural firelighters made from pine, wood wool shavings. Wood wool firelighters are created by binding, shredding, and curling sustainably sourced wood fibres into small, shaped bundles, which are then dipped in paraffin wax and allowed to harden. This natural, eco-friendly process uses untreated softwood shavings and paraffin or vegetable wax, creating efficient, smokeless, odourless starters for stoves, fireplaces, and BBQs etc. Made from 50% wood 50% wax. 200 pieces, weighing 2.2 kg approximately, then packed in cardboard boxes for retail sale.
- Keywords
-
- WOOD WOOL
- PINE WOOD
- SHAVINGS
- COMBUSTION
- PARAFFIN WAX
- MATCHES
- FIRELIGHTERS
- 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 3606: ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter. GIR5b Has been used to identify the packaging. Packed in a cardboard box. GIR 6 Has been used to classify the goods to subheading level 360690: Other. 8-digit code 36069090: other than ferro-cerium and other pyrophoric alloys in all forms. Also classified in accordance with: Heading 3606 Chapter note 2c. Harmonised System Explanatory Note 3606.90 (ii)