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Information for ruling 600013188

This section is Advance Tariff Ruling

Start date
06 Jun 2025
Expiry date
05 Jun 2028
Description
This is a base for a specific lamp that is designed to fit onto the bottom of the lamp when clamping onto a table or similar surface is not possible. It weighs 2.4 kg, and the base is constructed from mine sand composed of 70% steel and 30% plastic, and is enclosed in a durable steel cover for added stability and aesthetic appeal. The table base is 8.7 inches in diameter, 1.4 inches thick.
Keywords
  • TABLE LAMPS
  • OF PLASTIC
  • LIGHT PARTS
  • PART OF
  • OF STEEL
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 sub-heading 9405 99 – Parts; Other than of glass; Other than of plastics 10 digit Code 9405990090 - Other than parts of the articles of subheading 9405 11, 9405 19, 9405 61 or 9405 69, of base metal, for use in civil aircraft; Other than hand-made Also classified in accordance with : Harmonised Standard Explanatory Notes (HSENs) to heading 9405