Information for ruling 600014345
This section is Advance Tariff Ruling
- Start date
- 21 Jan 2026
- Expiry date
- 20 Jan 2029
- Commodity code
- 9405423990 (opens in new tab)
- Description
- A Lighting column for an outdoor light fitting. It is electric with an LED Bulb. Made from : GREY IRON BS1561 GRADE 250 (Cast Iron). The item is not hand made, and is packaged in a carton.
- Keywords
-
- ELECTRIC LAMPS
- LED LAMPS
- NOT HAND-MADE
- FOR OUTDOOR USE
- OF IRON
- 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 5(b) has been used to identify the type of packaging, a box 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 to heading 9405 (I) (2)