Information for ruling 600013254
This section is Advance Tariff Ruling
- Start date
- 23 Jul 2025
- Expiry date
- 22 Jul 2028
- Commodity code
- 9405294000 (opens in new tab)
- Description
- The product is a table lamp that is used to alleviate symptoms of Seasonal Affective Disorder (SAD). The lamp is constructed from injection moulded (ABS is acrylonitrile butadiene styrene & PC is polycarbonate), with an aluminium reflector and 3 Compact Fluorescent lamps consisting of two parallel tubes, 36W each, with 4-pin 2G11 Cap Base. The lamp has an on/off button and is powered by an AC mains power supply (230V/50Hz/55W). The lamp is designed to be used on a table or a raised surface. EPE plastic is Expanded polyethylene. It is packaged in single-face cardboard with EPE (plastic) internal packaging. Dimensions is 31cm (width) x 15cm (depth) x 50cm (height).
- Keywords
-
- TABLE LAMPS
- PUT UP FOR RETAIL SALE
- FLUORESCENT TUBES
- MISCELLANEOUS LIGHTING
- 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 Fluorescent tubes is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging - single face cardboard with EPE (plastic) internal packaging. GIR 6 - Has been used to classify the goods to subheading level 940529 Electric table, desk, bedside or floor-standing luminaires; other than Designed for use solely with light-emitting diode (LED) light sources 8 Digit Code 94052940 Of plastics or of ceramic materials Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9405 (I) (1)