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This section is Advance Tariff Ruling Information for ruling 600015552
- Start date
- 10 Jul 2026
- Expiry date
- 09 Jul 2029
- Commodity code
- 9405214000 (opens in new tab)
- Description
- A silicone light. Made from silicone (plastic) the light is in the form of a cartoon character and is round in shape with eyes and pointed ears. The lilac coloured character is used as a bedside or desk light and has a squishy feel. The LED light is activated via a slide switch button on the base, and three different brightness levels can be achieved when the character is squeezed or tapped on the head. The light also has 1-3 hour night Light mode. The item comes with an integrated non‑replaceable 3.7V lithium‑ion rechargeable battery and charging is achieved via a 5V USB connection. Packaged in a retail cardboard box with a large clear plastic window on the front, allowing the product to be seen. Age marking “3+” displayed on the front.
- Keywords
-
- WITH USB SLOT
- LED
- OF PLASTIC
- LITHIUM BATTERIES
- LED LAMPS
- BEDSIDE LAMPS
- FOR LIGHTING
- RECHARGEABLE, BATTERIES
- OF SILICON
- 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 3b - Has been used as the night light function is considered to be the essential character. GIR 5b - Has been used to identify the type of packaging - Retail cardboard box with a large clear plastic window on the front. GIR 6 - Has been used to classify the goods to subheading level 940521 - Electric table, desk, bedside or floor-standing luminaires; designed for use solely with light-emitting diode (led) light sources. 8 Digit Code 9405214000 - Of plastics or of ceramic materials. Also classified in accordance with: Chapter Notes 1l to chapter 94. The Harmonized System Explanatory Notes (HSEN's) to Heading to 9503. The Harmonized System Explanatory Notes (HSEN's) notes (I) (1) to heading 9405.