Non-electrical lamps and lighting fittings (Candle holders) (Tariff notice 20)
Check the tariff classification for Non-electrical lamps and lighting fittings (Candle holders).
New explanatory notes
A new Combined Nomenclature Explanatory Note was published on 19/06/2025.
Explanatory Notes to the Combined Nomenclature of the European Union.
(C/2025/3446)
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
9405 50
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory notes to the Combined Nomenclature of the European Union are amended as follows:
on page 405, in the explanatory note to CN code 9405 50 00 ‘Non-electrical lamps and lighting fittings’ the existing text is replaced by the following text:
‘See also the HS Explanatory Note to heading 9405, parts (I)(5) and (I)(6).
This subheading includes lanterns of any material (excluding those materials referred to in Note 1 to Chapter 71) whether or not they have a fixture or specific fitting for holding a candle or a tea light. They usually have holes for ventilation at the top and an “opening” through which a candle can be placed.
This subheading also includes candelabra (see figure 1 and 2), candlesticks (see figure 3 and 4) and candle brackets (see figure 5), including candelabra, candlesticks and candle brackets for tea lights or for both (candles and tea lights).
Other receptacles of various shapes, made of various materials (glass, ceramics, wood, plastic etc.), such as so-called “tea light holders” or other receptacles for holding candles of all kinds (dinner candles/stick candles, pillar candles, etc.), or for holding both (a candle or a tea light) are covered by this subheading only if they include a fixture or specific fitting to hold a candle and/or tea light in a fixed position (for example, a spike on which the candle is to be placed, or a special clamp to prevent the candle from shifting or falling).
However, similar receptacles without any such a fixture or specific fitting to hold a candle, a tea light or both in a fixed position, are excluded from this subheading and are to be classified according to their constituent material (see figures 6 to 16). The fact that a candle or a tea light may be placed tightly in a recess of the receptacle is not sufficient for classification in this subheading.
For reference: Product images are contained within the new Explanatory Note link above.
Contact details
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Email: tariff.classification@hmrc.gov.uk
This Tariff Notice is published for information purposes only.