Information for ruling 600013565
This section is Advance Tariff Ruling
- Start date
- 09 Sep 2025
- Expiry date
- 08 Sep 2028
- Commodity code
- 9405310000 (opens in new tab)
- Description
- 200 bright white light-emitting diode (LED) lights. They have 8 different settings and timer function that can be used for indoor and outdoor use. Each bulb is 0.5m with 5cm spacing between each bulb. It has a green lead wire with the total length being 10.45m. it is powered by 3 x AA battery box (batteries excluded). They are packaged in a coloured flute box.
- Keywords
-
- LED
- FOR LIGHTING
- LIGHT FITTINGS
- BULBS
- FOR CHRISTMAS
- 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: Classification has been determined in accordance with the following: 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 5b has been used to identify the type of packaging: Packaged in boxes GIR 6 Has been used to classify the goods to subheading level 940531 – Lighting strings of a kind used for Christmas trees; Designed for use solely with light-emitting diode (LED) light sources. Also classified in accordance with: Chapter 95 Note 1 (u) Harmonised System Explanatory Notes (HSEN’s) to heading 9405 note I (3)