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 8539 - ELECTRIC FILAMENT OR DISCHARGE LAMPS, INCLUDING SEALED BEAM LAMP UNITS AND ULTRAVIOLET OR INFRA-RED LAMPS; ARC-LAMPS; LIGHT-EMITTING DIODE (LED) LAMPS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING 8539 39 OTHER THAN FLUORESCENT, HOT CATHODE AND MERCUREY OR SODIUM VAPOUR LAMPS; METAL HALIDE LAMPS
CN CODE 853939 80 OTHER THAN COLD-CATHODE FLUORESCENT LAMPS (CCFLS) FOR BACKLIGHTING OF THE FLAT PANEL DISPLAYS.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) NOTE (C) (6) TO HEADING 8539