Information for ruling 600010931
This section is Advance Tariff Ruling
- Start date
- 22 Jul 2024
- Expiry date
- 21 Jul 2027
- Commodity code
- 9405413100 (opens in new tab)
- Description
- A solar powered lantern, that is motion-activated and has an LED filament-style bulb. Made mainly from polypropylene with polyethylene terephthalate, rubber and metal No wiring or batteries required. A motion sensor turns the lantern on and off automatically
- Keywords
-
- LED
- SOLAR LIGHTS
- OF PLASTIC
- FOR OUTDOOR USE
- PHOTOVOLTAIC CELLS
- SOLAR POWERED
- 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 6 has been used to classify the goods to subheading level - 940541 - Other electric lamps and lighting fittings; Photovoltaic, designed for use solely with light-emitting diode (LED) light sources. 8 Digit Code 94054131 – Other that searchlights and spotlights; Of plastics Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 9405