Information for ruling 600015243
This section is Advance Tariff Ruling
- Start date
- 31 Mar 2026
- Expiry date
- 30 Mar 2029
- Commodity code
- 3406000000 (opens in new tab)
- Description
- 1 x 60g plant based candle - ginger, lime and basil. The classification is for the candle. The other items are to be classified separately. Packaged in a box with 1x 100ml bath and shower gel, 1 x 100 ml hand and body lotion
- Keywords
-
- SCENTED
- CANDLES
- LIMES
- PERFUMED CANDLE
- BASIL
- GINGER
- 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 3406 - Candles, tapers and the like GIR 5b has been used to identify the type of packaging – in a box with100ml bath and shower gel and 100ml hand and body lotion which do not form part of the classification. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 3406 refers.