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Information for ruling 600013825

This section is Advance Tariff Ruling

Start date
08 Jan 2026
Expiry date
07 Jan 2029
Description
A table lamp which was made by acclaimed French artists Jacques and Dani Ruelland in 1960. It is made from glazed earthenware and fabric shade. The table lamp measures 55cm high.
Keywords
  • TABLE LAMPS
  • USED
  • AS COLLECTORS ITEM
  • LAMPS
  • FOR DECORATION
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 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 6 has been used to classify the goods to sub-heading 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 940540 – Of plastics or of ceramic materials Also classified in accordance with : Harmonised System Explanatory Notes (HSENs) (I) to heading 9405 Harmonised System Explanatory Notes (HSENs) Note A (3) to heading 9705