CLASSIFICATION HAS BEEN DETERMINED 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 3C HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING 9405 20 - ELECTRIC TABLE, DESK, BEDSIDE OR FLOOR STANDING LAMPS
CN CODE 940520 99 - OF OTHER MATERIALSOTHER THAN OF A KIND USED WITH FILAMENT LAMPS
TARIC 94052099 90 - OTHER THAN HAND-MADE
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (1) (1) TO HEADING 9405