Information for ruling 600013355
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2025
- Expiry date
- 03 Jul 2028
- Commodity code
- 8539520000 (opens in new tab)
- Description
- An LED Rear Combination Trailer Lamp which is a lamp designed specifically for trailers and it is sold as either a left-hand lamp or a right-hand lamp. The Trailer Lamp contains LED light sources for stop, tail, direction indicator, fog & reverse lighting functions, all mounted on an internal printed circuit board, the various light outputs being visible through a protective lens. Each light source contains multiple LEDs which emit a coloured light according to the function There is a short length (around 50cm) of PVC multi-core electrical cable with copper conductors attached to the printed circuit board which projects through the rear case of the lamp to allow the trailer manufacturer to electrically connect the lamp to the trailer’s wiring loom. The rear case, protective lens and reflex reflector are manufactured from injection moulded polycarbonate, or similar. The LED Rear Combination Trailer Lamp operates with a supply voltage of either 12V or 24V, supplied bulk packed to trailer manufacturers in brown cartons, but also can be supplied in a colour retail carton for the aftermarket.
- Keywords
-
- LED LAMPS
- PRINTED CIRCUIT BOARDS
- LED LIGHT BULBS
- ELECTRIC
- TRAILERS
- 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 8539: Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources. GIR 5b has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 853952: Light-emitting diode (LED) lamps. Also classified in accordance with: Chapter 85 note 11(b) Harmonised System Explanatory Notes (HSENs) note (G) to heading 8539