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Information for ruling 600015584

This section is Advance Tariff Ruling

Start date
16 Apr 2026
Expiry date
15 Apr 2029
Description
LED Table Light A LED table light designed to treat Seasonal Affective Disorder (SAD). The product is powered with an external detachable AC/DC power supply and has one simple on/off switch. The product is constructed using standard ABS, aluminium and polycarbonate materials. Material Percentages ABS 41% PMMA 39% Aluminium 15% Other 5%
Keywords
  • ELECTRIC
  • TABLE LAMPS
  • FOR HEALTH USE
  • OF ALUMINIUM
  • ABS
  • LED LAMPS
  • POLYCARBONATES
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)). GIR 1 has been used to classify this product by the terms of heading 8543: Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter GIR 6 has been used to classify the goods to subheading level 854370: Other machines and apparatus 8 Digit code 85437090: Other than elsewhere specified within this subheading 10 Digit code 8543709099: Other than elsewhere specified Also classified in accordance with: Harmonized System Explanatory Note (HSEN's) to heading 85.43 WCO opinions 8543.70 (8)