Information for ruling 600014058
This section is Advance Tariff Ruling
- Start date
- 24 Oct 2025
- Expiry date
- 23 Oct 2028
- Commodity code
- 9405423990 (opens in new tab)
- Description
- An LED Light Strip Kit that has a warm tone (2700K) LED light strip in black rubber casing, Available in packs of 2 or 4 strips at 240cm and 300cm length. Kit includes 2 or 4 LED strips, LED power cables, power unit and dimmer. Packaged in a cardboard box.
- Keywords
-
- WITH LIGHT EMITTING DIODE
- FLEXIBLE
- LED
- KITS
- OF RUBBER
- LED STRIPS
- 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: 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 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 940542: Other electric lamps and lighting fittings; Other, designed for use solely with light-emitting diode (LED) light sources 8 Digit code 94054239 Other than searchlights and spotlights; Other than of plastics 10 Digit code 9405423990 Other than hand-made Also classified in accordance with: Harmonised System Explanatory Note (I) (3) to heading 9405