AN LED DOWNLIGHT LUMINAIRE HARD WIRED INTO THE CEILING OF A BUILDING, THE PRODUCT COMPRISES OF A 50 MM DIAMETER ALUMINIUM LED DOWNLIGHT MODULE INCLUDING A LIGHT EMITTING DIODE (LED) LIGHT SOURCE AND38 DEGREE FOCUSSING OPTIC, TOGETHER WITH A LOW- VOLTAGE CABLE CONNECTED TO A MAINS VOLTAGE POWER SUPPLY DELIVERING A CONTROLLED 280MA DRIVER, CURRENT TO THE LED.

CLASSIFIED IN ACCORDANCE WITH THE FOLLOWING:- 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 940510 - CHANDELIERS AND OTHER ELECTRIC CEILING OR WALL LIGHTING FITTINGS, EXCLUDING THOSE OF A KIND USED FOR LIGHTING PUBLIC OPEN SPACES OR THOROUGHFARES CN CODE 94051098 - OF OTHER MATERIALS: OTHER THAN OF A KIND USED WITH FILAMENT LAMPS TARIC 9405109890 OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING ALSO CLASSIFIED IN ACCORDANCE WITH:- CHAPTER 76 NOTE 1(K) HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (I) (1) TO HEADING 9405 COMBINED NOMENCLATURE EXPLANATORY NOTESTO HEADING 8539 COMBINED NOMENCLATURE EXPLANATORY NOTES TO HEADING 9405