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Information for ruling 600015856
This section is Advance Tariff Ruling
- Start date
- 23 Jun 2026
- Expiry date
- 22 Jun 2029
- Commodity code
- 9405500010 (opens in new tab)
- Description
- A decorative lantern to hold a candle. The hand made lantern features a black steel frame with four glass panels. The pyramid-shaped roof contains ventilation holes, and a carrying handle. The base has a reflective mirror and designed to hold a pillar candle.
- Keywords
-
- CANDLES
- NON-ELECTRICAL LAMPS
- NON-ELECTRIC
- FOR LIGHTING
- OF STEEL
- LANTERN
- OF GLASS
- CANDLE HOLDER
- 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 6 - Has been used to classify the goods to subheading level 940550 - Non-electrical luminaires and lighting fittings. 10 Digit Code 9405500010 - Hand-made. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN's) general notes (3) to chapter 94. Harmonised System Explanatory Notes (HSEN's) notes (I) to heading 9405.