Information for ruling 600008277
This section is Advance Tariff Ruling
- Start date
- 21 Dec 2023
- Expiry date
- 20 Dec 2026
- Commodity code
- 9405214000 (opens in new tab)
- Description
- A small plastic projector unit, which utilises multi-coloured LEDs in seven different light modes via a perforated disc to display moving aurora lights onto the wall or ceiling of a darkened room. Battery powered featuring an auto shut off facility. Packaged for retail in a printed cardboard gift box.
- Keywords
-
- IMAGE PROJECTORS
- OF PLASTIC
- LED LAMPS
- BATTERY-OPERATED
- PROJECTORS
- FOR CHILDREN
- BEDSIDE LAMPS
- 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 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 5(b) Has been used to identify the type of packaging: a printed cardboard gift box. GIR 6 Has been used to classify this product by the terms of heading 940521 – Electric table, desk, bedside or floor-standing luminaires; designed for use solely with light-emitting diode (led) light sources 8 Digit Code: 94052140 – Of plastics or of ceramic materials Also classified in accordance with:- Harmonized System Explanatory Notes (HSENs) to heading 9405