CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)S
GIR 1 HAS BEEN USED TO CLASSIFY THE 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 940540 OTHER ELECTRIC LAMPS AND LIGHTING FITTINGS
CN CODE 94054031 OTHER THAN SEARCHLIGHTS AND SPOTLIGHTS; OF PLASTICS; OF A KIND USED WITH FILAMENT LAMPS
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSEN NOTE (I) (3) TO HEADING 9405
HSEN EXCLUSION NOTE (F) TO HEADING 9505