Information for ruling 600007012
This section is Advance Tariff Ruling
- Start date
- 23 May 2023
- Expiry date
- 22 May 2026
- Commodity code
- 9405214000 (opens in new tab)
- Description
- LED light weight desk lamp, weighing 1 kg and made mainly of plastic. Approximate measurements are 12.5 x 11x 29.5 cm. The light is an array of LED’s in the lamp shade, which can be twisted and folded down for better storage. When in use the shade can extend to 26 cm and has a dimmer switch for the brightness levels to go up or down. The non-replaceable rechargeable lithium battery is charged using a USB cable and adapter, which can last up to 8 hours. Can be used wirelessly or plugged in.
- Keywords
-
- WIRELESS
- LED
- RECHARGEABLE, BATTERIES
- USB PLUGS
- LED LAMPS
- DIMMERS
- Justification
- Classification has been determined in accordance with the following:- General interpretative rules (GIR)s: 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 - Lamps 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 940521 - Electric table, desk, bedside or floor-standing luminaires; designed solely for use with light-emitting diode (LED) light sources. 8 Digit Code 94052140 of plastics or of ceramic materials. Also classified in accordance with: HSEN's to Chapter 94 HSEN's to subheading 94.05