Information for ruling 600006154
This section is Advance Tariff Ruling
- Start date
- 02 May 2023
- Expiry date
- 01 May 2026
- Commodity code
- 9405214000 (opens in new tab)
- Description
- Product is a light up night light in the shape of an astronaut. It is designed to hung on a wall or door or stood on a bedside table. The light inside is an LED bulb and it is powered by batteries (not included). The Astronaut is made of moulded plastic in a machine. Operated by an on off switch and has a 60 min auto shutoff. Packaged in a retail box for children age 3 and up.
- Keywords
-
- LED
- OF PLASTIC
- LED LAMPS
- BATTERY-OPERATED
- NIGHTLIGHT
- FOR CHILDREN
- BEDSIDE LAMPS
- 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 of 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 3B - has been used as the night light is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as in a retail box. GIR 6 - has been used to classify the goods to subheading level 940521 Electric table, desk, bedside or floor standing luminaires; Designed for use solely with light-emitting diode (LED) light sources. 8 Digit Code 94052140 Of plastics or of ceramic materials Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) general note (3) to chapter 94 and to heading 9405.