Information for ruling 600007655
This section is Advance Tariff Ruling
- Start date
- 05 Jul 2023
- Expiry date
- 04 Jul 2026
- Commodity code
- 8539520000 (opens in new tab)
- Description
- Cool white 5W LED candle bulb These are ideal to use for lighting up living rooms, dining rooms, shops, offices and much more. Replaces incandescent bulbs. Cool White LED 5W = 40W C37/E14 Screw Fitting 430 Lumens 20-25K Hours 6500K Daylight
- Keywords
-
- LIGHT BULBS
- POWER SUPPLIES
- LED LAMPS
- LED LIGHT BULBS
- BULBS
- ELECTRIC
- 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 (GIRs): GIR 1 Has been used to classify this product by the terms of heading 8539: Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources. GIR 5 (b) - has been used to identify the type of packaging. - Coloured Box GIR 6 Has been used to classify the goods to subheading level 853952: Light-emitting diode (LED) lamps. Also classified in accordance with: - Harmonised System Explanatory Notes (HSENs) note (G) to heading 8539 Chapter Note 11(b) to heading 85