Information for ruling 600007679
This section is Advance Tariff Ruling
- Start date
- 14 Jul 2023
- Expiry date
- 13 Jul 2026
- Commodity code
- 8539520000 (opens in new tab)
- Description
- The product is for a cool white 5W (40W) LED pearl bulb made from aluminium and the cover is made from plastic. It has 360 lumens, 20-25K hours and 6500K daylight. Packaged in a colour box.
- Keywords
-
- LED
- ALUMINIUM
- OF PLASTIC
- LED LIGHT BULBS
- BULBS
- 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 8539 - Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps; light-emitting diode (LED) light source. GIR 5B Has been used to identify the type of packaging - Packaged in a colour box. GIR 6 Has been used to classify the goods to subheading level 853952 - Light-emitting diode (LED) lamps. Classified in accordance with: Harmonised System Explanatory Notes (HSENs) (G) to heading 8539 Chapter note 11 (b) to heading 85