THE PRODUCT IS A WALL/CEILING LIGHT FITTING MADE OF STAILESS STEEL. THE LIGHT IS TO BE FITTED UNDERNEATH A CABINET, GENERALLY IN A KITCHEN. IT IS POWERED BY A TRANSFORMER (INCLUDED) AND WIRED INTO THE MAINS. IT USES A FILAMENT BULB THAT IS REPLACEABLE IF NECESSARY. PACKAGED IN A CARDBOARD BOX

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9405 - LAMPS AND LIGHT FITTINGS GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 940510 - ELECTRIC CEILING LIGHT FITTINGS CN CODE 94051091 - OF OTHER MATERIALS, OF A KIND USED WITH FILAMENT LAMPS TARIC CODE 9405109190 - OTHER THAN FOR USE IN CIVIL AIRCRAFT ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS TO 9405 NOTE (I)(1)