The product is a heatsink made from aluminium. It comprises an aluminium profile cut to a specific length and shape with holes drilled in designated places. It is designed to be mounted to an LED based lighting system. As power is fed to the LEDs heat is generated. The heatsink functions by absorbing the heat and wicking it away in order to prevent the LEDs from overheating. A series of serrated fins protrude upwards from the base of the heatsink to assist in heat dissipation.
Keywords
PROFILES
FOR LIGHTING
FOR BUILDING-IN
ALUMINIUM
PART OF
Justification
Classification has been determined in accordance with the following:
For the purposes of determining the commodity codes within which goods most appropriately
fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the
rules of interpretation contained in the following have effect –
a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United
Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b))
General interpretative rules (GIR)s:
GIR 1 has been used to classify this product by the terms of heading 9405 - Luminaires 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 sub-heading 9405 99 – Parts; other than plastics; other than glass
Code to 10 digits - 9405 9900 90 – Other than elsewhere specified in this subheading
Also classified in accordance with :-
Harmonised Standard Explanatory Notes (HSENs) to heading – 9405