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Information for ruling 600015839
This section is Advance Tariff Ruling
- Start date
- 09 Jun 2026
- Expiry date
- 08 Jun 2029
- Commodity code
- 9405214000 (opens in new tab)
- Description
- A colour changing LED light in a shape of a dog. It is a sensor light and has 6 colour changing modes. It can also be used as a night light as it has an ambience light. The light requires 3 x AAA batteries. The product is made from a combination of ABS (Acrylonitrile Butadiene Styrene, which is a tough, impact-resistant thermoplastic widely used in manufacturing) and silicon.
- Keywords
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- NIGHTLIGHT
- BATTERY-OPERATED
- COLOUR CHANGING
- TABLE LAMPS
- SENSORS
- 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; 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 subheading level 940521 electric table, desk, bedside or floor-standing lamps; designed for use solely with light-emitting diode (LED) light sources 8 Digit Code 94052140 of plastics or of ceramic materials Also classified in accordance with: General Note (3) to Chapter 94 Harmonised system explanatory notes (HSENs) (I) (1) to Heading 9405