Information for ruling 600010226
This section is Advance Tariff Ruling
- Start date
- 10 Apr 2024
- Expiry date
- 09 Apr 2027
- Commodity code
- 9405214000 (opens in new tab)
- Description
- The product is described as a bright light therapy table light which is intended to offer treatment for Seasonal Affective Disorder (SAD). It mimics natural daylight to help optimise mood and enhance alertness and productivity. It uses integrated broad spectrum, high CRI LEDs and is powered by an external AC/DC power supply which is detachable from the main product. The product is constructed using PC-ABS, aluminium PMMA, and silicone materials.
- Keywords
-
- TABLE LAMPS
- ALUMINIUM
- ABS
- UNIVERSAL AC/DC MOTORS
- FOR HEALTH USE
- FOR LIGHTING
- LED LAMPS
- FOR THERAPEUTIC USE
- SILICONE
- 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 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: Harmonised System Explanatory Notes (HSEN) to Heading 94.05 Note (I)(1) HSEN General Note (3) to chapter 94