Information for ruling 600008045
This section is Advance Tariff Ruling
- Start date
- 31 Jul 2023
- Expiry date
- 30 Jul 2026
- Commodity code
- 9405413100 (opens in new tab)
- Description
- A solar powered lamp that is made from 25% abs (acrylonitrile butadiene styrene), 10% battery, 20% electronic components, 5% aluminium, 20% PP (polypropylene), and 20% PS (polystyrene). These solar outdoor lights are used to illuminate a garden, courtyard, aisle, porch or driveway etc. The solar lamp specifications are, number of lights 100COB / 120COB, material, plastic ABS switch, no switch (plug on) energy board, high quality polysilicon, and 5.5V 1W. Other specifications are waterproof rating IP65, battery, 3.7V 1200mAh lithium battery rechargeable battery, power consumption 1.5 W. This solar powered lamp has a human body induction sensing distance of 5 meters - 8 meters, and working hours of 6 hours during the day and 10 hours or more at night. According to the photograph of the product, it is a 100 LED light, is IP65 waterproof, and is attached to an outside wall.
- Keywords
-
- LED
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- LIGHT FITTINGS
- OF ALUMINIUM
- SOLAR LIGHTS
- 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 3B has been used as the solar and LED are considered to be the essential characteristics GIR 6 Has been used to classify the goods to subheading level - 940541 - Other electric lamps and lighting fittings; Photovoltaic, designed for use solely with light-emitting diode (LED) light sources 8 Digit code 94054131 – Other than searchlights and spotlights; Of plastics Also classified in accordance with:- Harmonized System Explanatory Notes (HSEN) to heading 9405