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Information for ruling 600007010

This section is Advance Tariff Ruling

Start date
25 May 2023
Expiry date
24 May 2026
Description
Portable magnifying lamp, is mainly made of plastic and has array of LED lights in a ring shaped housing You can also turn the light to different levels for brightness by a dimmer switch. The size of the lamp is 33 x 15 x 15 cm and weighs 0.78kg. The LED is a circle of 9 cm diameter and the lens inside is with 5 dioptres magnification. Enclosed inside the lamp is a non replaceable lithium battery which can be recharged by a USB cable and adapter, which is included with this product. Ideal for travelling as can be folded flat and is good for doing crafts or reading.
Keywords
  • PLASTICS
  • MAGNIFIERS
  • USB PLUGS
  • PUT UP FOR RETAIL SALE
  • LED 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 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 6 - has been used to classify the goods to subheading level 9405 21 - Electric table, desk, bedside or floor-standing luminaires. Designed for use solely with light-emitting diode (LED) light sources 8 digit code 940521 40 - of plastics or of ceramic materials Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 9405 - Note (I) (1).