Information for ruling 600015021
This section is Advance Tariff Ruling
- Start date
- 26 Jan 2026
- Expiry date
- 25 Jan 2029
- Commodity code
- 9405310000 (opens in new tab)
- Description
- The 400 Warm White Icicle String Lights are a way to light up your roof line or windows. The can be used indoors or outside. They are mains powered, low voltage and have a 5m lead wire, 8cm bulb spacing, 10cm drop spacing and 0.3m end connector. Packaged in a cardboard box for retail sale
- Keywords
-
- LED
- ELECTRICAL
- FOR INDOOR USE
- FOR LIGHTING
- PUT UP FOR RETAIL SALE
- FOR DECORATION
- FOR OUTDOOR USE
- 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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 Has been used to classify this product by the terms of heading 9405 - 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 5b has been used to identify the type of packaging: Packaged in a cardboard box GIR 6 Has been used to classify the goods to subheading level 940531 – Lighting strings of a kind used for Christmas trees; Designed for use solely with light-emitting diode (LED) light sources. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to heading 9405 (I) (3)