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Information for ruling 600007008

This section is Advance Tariff Ruling

Start date
25 May 2023
Expiry date
24 May 2026
Description
Magnifier lamp designed illuminate and magnify for fine detailed work. The LED light is a ring around the magnifier to spread the light out. Head of the lamp has a switch to control the light brightness to different levels. The lamp is a unit and is attached to a flexible arm and can be clamped to a desk or other work station. The weight 3.6kg and magnifier lamp is 230mm across and the 2 parts of the flexible arm length is 470mm. The material is steel and the rest is plastic.
Keywords
  • PLASTICS
  • MAGNIFIERS
  • PUT UP FOR RETAIL SALE
  • LED LAMPS
  • DIMMERS
  • OF STEEL
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 6 has been used to classify the goods to sub-heading 9405 21 - Electric table, desk, bedside or floor-standing luminaires; Designed for use solely with light-emitting diode (LED) light sources 8 digit code 9405 2190 – Of other materials 10 digit code 9405 2190 90 – Other than hand made Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) part 1 to heading – 9405