Information for ruling 600011134
This section is Advance Tariff Ruling
- Start date
- 30 Sep 2024
- Expiry date
- 29 Sep 2027
- Commodity code
- 9405500010 (opens in new tab)
- Description
- Aluminium candleholders, handmade and for decorative use around the home. The base metal is then finished off with a black or silver lacquer to look like antique brass finish. Candle holders have a recess on top to either accommodate a taper or pillar candle. In a set of 2 or 3 and packaged in a plain brown carton.
- Keywords
-
- LACQUERED
- HANDMADE
- PUT UP FOR RETAIL SALE
- FOR INDOOR USE
- CANDLE HOLDER
- ALUMINIUM
- 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 packaging ; plain brown carton. GIR 6 has been used to classify the goods to subheading level 940550 : Non-electrical luminaires and lighting fittings. 10 digit code : hand-made. Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) heading 9405