Information for ruling 600010259
This section is Advance Tariff Ruling
- Start date
- 29 Apr 2024
- Expiry date
- 28 Apr 2027
- Commodity code
- 9405421000 (opens in new tab)
- Description
- This product is LED Decking lights, used as lighting to be installed into a deck-board. The lights are made of 304 stainless steel bezels and clear plastic PC cover. The goods come packed in boxes in 10s with 1m of cable, 240V plug transformer with 5m extension lead and instructions.
- Keywords
-
- LIGHT FITTINGS
- OF METAL
- CABLES
- LED
- FOR LIGHTING
- SPOTLIGHTS
- 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 (GIRs): 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. - Coloured Box GIR 6 Has been used to classify the goods to subheading level 940542 - Other electric lamps and lighting fittings; Other, designed for use solely with light-emitting diode (led) light sources Eight digit code 9405421000 - Searchlights and spotlights Also classified in accordance with: - General Note 3 to Chapter 94 Harmonised System Explanatory Notes (HSENs) to heading 9405