Information for ruling 600011545
This section is Advance Tariff Ruling
- Start date
- 21 Oct 2024
- Expiry date
- 20 Oct 2027
- Commodity code
- 9405990090 (opens in new tab)
- Description
- The bollard tube is made from Aluminium. Once completed the bollard tube used for outdoor lighting. The bollards is a column tube in shape and has 4 welded bars that are welded securely for the door to be installed. Inside the bollard tube it will have a place for the connections to be fitted for the operation of the light. The tube has 3 threaded holes at the top for the light fitting and casing to be installed and attached which will complete the light bollard. The product is a recognizable and necessary part of an electric lighting fixture.
- Keywords
-
- FOR OUTDOOR USE
- OF METAL
- FOR LIGHTING
- PARTS
- 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)) 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. GIR 6 - has been used to classify the goods to subheading level 940599 - Parts; Other than of glass; Other than of plastics 10 Digit Code - 9405990090 - Other than parts of the articles of subheading 9405 11, 9405 19, 9405 61 or 9405 69, of base metal, for use in civil aircraft; Other than hand-made Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to 9405