Information for ruling 600007787
This section is Advance Tariff Ruling
- Start date
- 12 Jul 2023
- Expiry date
- 11 Jul 2026
- Commodity code
- 8539510000 (opens in new tab)
- Description
- The product is an arrangement of LEDs along a self-adhesive tape 12 feet in length. There are 111 LEDs in total evenly spaced throughout the length of the tape, all of which are wired together with circuitry embedded within the tape which can be cut to length. The LEDs are capable of producing light of various colours and brightness. Also connected to the tape is a USB connector and infrared sensor. The USB connector allows the user to power the LEDs with a USB power supply. Also included is an infrared remote control (not subject to this classification) for operations such as controlling the brightness and changing the colour of the light output. The system can also react to sounds such as music that is played nearby.
- Keywords
-
- LED
- ELECTRONIC COMPONENTS
- ADHESIVE TAPES
- FOR LIGHTING
- WITH USB INTERFACE
- STRIPS
- 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 sources GIR 6 has been used to classify the goods to sub-heading 8539 51 - Light-emitting diode (LED) modules Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8539 Note 11 to chapter 85 Exclusion note (f) to chapter 94 WCO Opinion to 8539.51