Information for ruling 600013255
This section is Advance Tariff Ruling
- Start date
- 30 Jun 2025
- Expiry date
- 29 Jun 2028
- Commodity code
- 9405214000 (opens in new tab)
- Description
- The product is a LED table light intended for the treatment of Seasonal Affective Disorder (SAD), and to promote mental health and wellbeing during winter months. The product is powered by an external detachable AC/DC constant current power supply and has one on/off switch. Manufactured from standard ABS, aluminium, and polycarbonate materials, with a small amount thermoplastic elastomer. Measurements are 28cm Height and Depth 3cm and Width 20cm.
- Keywords
-
- LED LAMPS
- 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 - Lamps 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 940521 - Electric table, desk, bedside or floor-standing luminaires; designed solely for use with light-emitting diode (LED) light sources. 8 Digit Code 94052140 of plastics or of ceramic materials. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 9405 - Note (I) (1).