Information for ruling 600009810
This section is Advance Tariff Ruling
- Start date
- 15 Mar 2024
- Expiry date
- 14 Mar 2027
- Commodity code
- 9405294000 (opens in new tab)
- Description
- The product is a table lamp circa 1950 The base is made from earthenware Comprising a lamp base, a standard bulb holder and a wicker-work plaited lampshade. The base is entirely black except for the bottom of the base where the artist’s signature is handwritten on it. It has a cone-shaped lower part with a wider cut away barrel shaped middle part with 2 horn shaped ‘arms’ on either side, the top is a narrow ‘neck’ part that widens slightly to accommodate the lampshade mounting bracket and bulb-holder. The lampshade is detachable and is of a plaited wickerwork appearance. It is cone shaped with the widest part at the bottom narrowing almost to a point at its top. It functions by drawing power from an electricity supply to a fitted lightbulb (not present and not subject to this classification) which will then illuminate a room or surrounding area. This item is a product of a person who was born and lived in France and designed and created a number of items of household furniture including tables, table lamps, bottles and various other ornaments.
- Keywords
-
- AS COLLECTOR ITEM
- FOR LIGHTING
- DESK LAMPS
- FOR DECORATION
- ELECTRIC
- 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 - Lamps 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 sub-heading 9405.29 - Electric table, desk, bedside or floor-standing luminaires; other than designed for use solely with light-emitting diode (led) light sources Code to 8 digits 9405.40 – Of plastics or of ceramic materials Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading 9405. Paragraph (I) refers