Information for ruling 600008722
This section is Advance Tariff Ruling
- Start date
- 05 Oct 2023
- Expiry date
- 04 Oct 2026
- Commodity code
- 9405423100 (opens in new tab)
- Description
- Sound reacting colour changing LED lights with an outer casing made of plastic. The item contains four lights which use sound activation to light up in time to music, movies or game soundtracks. A wireless remote control is included with touch on off button. This works up to 5m and can control four lights or a single light. Up to thirteen different colours can be to selected along with a multi colour mode. The item does not require WIFI, Bluetooth, apps or other external hardware. Adhesive pads are included.
- Keywords
-
- MULTICOLOURED
- LED
- FOR LIGHTING
- LED LAMPS
- WITH PLASTIC
- 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 6 Has been used to classify the goods to subheading level - 940542 - Other electric lamps and lighting fittings; Other than Photovoltaic, designed for use solely with light-emitting diode (led) light sources; other, designed for use solely with light-emitting diode (led) light sources. 8 Digit Code 94054231 – Other than searchlights and spotlights; other of plastics. Also classified in accordance with:- Harmonized System Explanatory Notes (HSENs) to heading 9405