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Information for ruling 600015300

This section is Advance Tariff Ruling

Start date
21 Apr 2026
Expiry date
20 Apr 2029
Description
An aluminium Shaft ring 76.1 ID provides support and strengthens the connection between the sections of the lighting columns. Packaged in carton
Keywords
  • ALUMINIUM
  • PARTS
  • FOR LIGHTING
  • WITH SUPPORTING FUNCTION
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: GIR1 – 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. GIR5(b) – has been used to identify the type of packaging – Packed in a carton GIR6 – has been used to classify the goods to subheading level 940599 – Parts; Other than elsewhere specified in this heading. 10 Digit code – 9405990090 – Other than elsewhere specified in this heading. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note to Heading 9405