Lighting strings for Christmas trees (Tariff notice 30)
Check the tariff classification for lighting strings or light chains used for Christmas trees.
New regulation
A new regulation was published on 16 June 2022:
Explanatory Notes to the Combined Nomenclature of the European Union
(2022/C 233/08)
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
9405 31 00 9405 39 00
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87(1), the Explanatory Notes to the Combined Nomenclature of the European Union ( 2 ) are hereby amended as follows:
On page 405,
the following explanatory note is inserted:
‘9405 31 00
and Lighting strings of a kind used for Christmas trees
9405 39 00
These subheadings cover lighting strings/light chains of a kind used for Christmas trees.
The objective characteristics of these articles, such as the length of the chain, the type of lights, the distance between the lamps, the form of the ‘light-bulbs’ (standard or having a connection with the Christmas season), easy handling for putting them on the Christmas tree, indicate that they are intended to be used mainly/principally to decorate a Christmas tree by lighting.
‘Light-bulbs’ having a connection with Christmas may have the form of snowflakes, stars or icicles or other images of the winter season; a connection based on long-standing traditions is not required.
Examples of products that are to be classified in subheadings 9405 31 00 and 9405 39 00 as ‘lighting strings of a kind used for Christmas trees’:
A light net consisting of dark green electric cables incorporating 160 clear mini filament lamps (1,5 V/0,5 W), joined together so as to form a net of 320cm × 150cm. The size of the net enables it to be easily placed over a Christmas tree. The colour of the cables and the 19cm × 19cm individual meshes, that allow the net to be pulled inwards over the outer tips of the branches, ensure that, when the lamps are lit, the wires and lamps are concealed while the lights shine through to the outside, providing for a uniform decorative effect.
A 55m long light chain consisting of an electric cable incorporating 240 mini filament lamps (2,5 V/0,25W). The distance between each lamp is 21cm. The light chain is made for both outdoor and indoor use.
These subheadings exclude lighting strings that are not designed to be mainly used for a Christmas tree and that are intended to be used for various decorative purposes throughout the year, for example, for decorating houses, balconies, wedding party locations, gardens or for decorating smaller items such as a wreath, a flowerpot or a table.
Also, lighting strings with lamps designed as e.g. pumpkins or hearts do not fall under this subheading, because the lamps do not have any connection with Christmas.
Examples of products that are to be classified in subheading 9405 4x as ‘Other electric luminaires and lighting fittings’:
LED curtain lights in the form of a garland (existing in various lengths), made of two insulated electric cables, with strands of various lengths (30cm to 70cm long) hanging from it at intervals of approximately 15cm. The strands are fitted with approximately 200 LED light sources in total. The garland comes with a connection cable and a transformer.
Micro LED light chain, of a total length of 240cm, consisting of a metal wire and 40 light sources with a spacing of 5cm, battery powered.
Micro LED light chain, of a total length of 860cm (of which 500cm is a connecting cable), consisting of a metal wire and 360 light sources with a spacing of 1cm. The light chain comes with a transformer.’
Contact details
Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.