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Commission Implementing Regulation (EU) No 708/2013Show full title
Commission Implementing Regulation (EU) No 708/2013 of 23 July 2013 concerning the classification of certain goods in the Combined Nomenclature
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ANNEXU.K.
| a The image is purely for information. | ||
| Description of the goods | Classification(CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| An article (so-called "LED strip") comprising light-emitting diodes (LED), transistors, resistors and protection diodes. The components are assembled in a printed circuit in the form of a flexible metallic strip with an adhesive layer protected by a detachable paper on the bottom with dimensions of approximately 17 × 1 cm. The components are interconnected. Contacts at the ends of the strip prepared for soldering (for example, wires) allow connection to a 12 V DC power supply. The article provides light when supplied with electrical current. The article is a lighting fitting designed to be used, for example, in furniture. a See image. | 9405 40 99 | Classification is determined by General Rules 1, 2(a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9405, 9405 40 and 9405 40 99. As the article consists of a printed circuit assembly (see also the CN Explanatory Notes to subheading 8443 99 10, covering electronic assemblies), it does not fulfil either the conditions for semiconductor devices or a discrete LED within the meaning of heading 8541. Consequently, classification under heading 8541 is excluded. The article has all the objective characteristics of a lighting fitting of heading 9405. Consequently, classification under heading 8543 is excluded. Given its objective characteristics the article has the essential character of a complete lighting fitting of heading 9405 as to function it only needs to be connected to a power supply. It is therefore to be classified under CN code 9405 40 99 as other lighting fittings. |
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