Information for ruling 600013246
This section is Advance Tariff Ruling
- Start date
- 27 Jun 2025
- Expiry date
- 26 Jun 2028
- Commodity code
- 9405214000 (opens in new tab)
- Description
- The product is a LED therapy light solution, this offers treatment for Seasonal Affective Disorder (SAD). It simulates sunlight to improve mood, energy and focus. The light operates in day mode and evening mode. Evening mode allows you to switch off and unwind. It’s powered with an external AC/DC power supply and cannot be functioned if not plugged in. Materials are Polycarbonate, PMMA, Steel, aluminium alloy, and silicone. The approximate size of the product is 330mm x 197mm x 324mm.
- Keywords
-
- WITH LED DISPLAY
- ALARM CLOCKS
- LED LIGHT BULBS
- WITH LED LIGHT
- MAINS POWERED
- OF PLASTIC
- 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 3b - has been used as the LED light is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 9405 21 - Electric table, desk, bedside or floor-standing luminaires; Designed for use solely with light-emitting diode (LED) light sources. 8 digit code 940521 40 - of plastics or of ceramic materials. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 9405 - Note (I) (1).