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Information for ruling 600013256

This section is Advance Tariff Ruling

Start date
21 Jul 2025
Expiry date
20 Jul 2028
Description
The product is an LED light bedside light made to resemble a bedbug that is aimed at children to aid a sleep routine. There is a bright green band on the front interface which surrounds a face of eyes and mouth. There are green antennae present on the green band which also contains the company logo at the top. The product has four major features, adjustable brightness, On/Off button, Sunset feature and Nightlight sunset. The nightlight sunset setting automatically dims the light over a period of 15 minutes either to off or to a pre-set nightlight level. It is powered with an external AC/DC power supply which is detachable from the main product. The product is constructed using standard ABS, polycarbonate, and silicone materials. Dimensions: Width: 16cm, Depth: 10cm, Height: 10cm & Weight: 0.4kg
Keywords
  • WITH LED DISPLAY
  • 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).