Information for ruling 600015029
This section is Advance Tariff Ruling
- Start date
- 27 Mar 2026
- Expiry date
- 26 Mar 2029
- Commodity code
- 9405423100 (opens in new tab)
- Description
- Product is a light up mistletoe garland. It is made up of polyester leaves attached to Polyethylene branches which are attached to the the string light made up of 35 LED plastic bulbs with PVC cable with copper wiring and are decorated with polystyrene berries. The bulbs are static and do not flash. These string lights are battery operated by 3 AA batteries which are not included. The garland is designed to be used indoors to wind around a staircase or around a doorway. It measures L 180 x W 20cm with a lit length of 160cm and a lead cable length of 30cm. The individual parts are machine made and then hand tied together.
- Keywords
-
- WITH LED LIGHT
- OF PLASTICS
- WITH LIGHTS
- FOR DECORATION
- GARLANDS
- BATTERY OPERATED
- 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 of 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 - Luminaires 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 3B - has been used as the lights rather than the material is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 940542 Other electric lamps and lighting fittings; Other, designed for use solely with light-emitting diode (LED) light sources 8 Digit Code 94054231 Other than searchlight and spotlights; of plastics. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to 9405 note (I)