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Information for ruling 600015545
This section is Advance Tariff Ruling
- Start date
- 08 Jun 2026
- Expiry date
- 07 Jun 2029
- Commodity code
- 9405423100 (opens in new tab)
- Description
- 400 warm white icicle LED string lights suitable for indoor and outdoor use. The lights are mains powered and operate at low voltage. The set has a 5m lead wire, with 8cm spacing between the bulbs. The drops are spaced 10cm apart and the set includes a 0.3m end connector, giving a total length of 13.2m. The LEDs are attached to a PVC-coated cable with copper wire inside. They are machine manufactured, with the sections subsequently tied together by hand. The goods are packaged in a cardboard box for retail sale.
- Keywords
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- FOR OUTDOOR USE
- OF PLASTIC
- WITH LED LIGHT
- MAINS POWERED
- WITH LIGHTS
- FOR INDOOR USE
- FOR DECORATION
- 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 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 5 (b) - Has been used to identify the type of packaging as a cardboard box for retail sale. GIR 6 - Has been used to classify the goods to subheading level 9405.42 - Other, designed for use solely with light-emitting diode (led) light sources. 8 Digit Code 9405.42.31 – Of plastics. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) Note 1 to heading 9405.