Information for ruling 600011492
This section is Advance Tariff Ruling
- Start date
- 02 Oct 2024
- Expiry date
- 01 Oct 2027
- Commodity code
- 8539510000 (opens in new tab)
- Description
- The Light-emitting diodes (LEDs) are surface mounted onto a circuit board. The order in which the LEDs are soldered affects the overall quality and colour of the light. The circuit board provides structure for the strip and takes power from the LED power supply. The substrate material for flexible LED strips is polyimide, which is flexible, durable, and heat resistant. The LED strips come with an adhesive backing. The LED strips are made using a process called Surface Mount Technology (SMT) Assembly Process, this process involves mounting the LEDs and other components onto the circuit board. The LED strips can be customized at the PCB level to meet specific lighting needs. They can also be cut to create a custom length using cut points and connectors. The LED strip lights, also known as LED tapes or ribbon lights, are flexible circuit boards that contain many light-emitting diodes (LEDs) and other components. They work by connecting to a power source and controller, which allows users to adjust the colour and brightness of the light. Materials are LED chips, flexible printed circuit board, polyimide polymer as the outer layer for the strip, copper used as base circuit, silicone or plastic used to cover the LED strip to make it waterproof, Indium gallium nitride (InGaN): Used to make blue, green, and ultraviolet LEDs Aluminium gallium indium phosphide (AlGaInP): Used to make yellow, orange, and red LEDs. You can control the lighting with a smartphone if you download the app.
- Keywords
-
- OF COPPER
- FLEXIBLE
- WITH LIGHT EMITTING DIODE
- FOR LIGHTING
- WATERPROOF
- COLOURED
- LED STRIPS
- OF PLASTIC
- 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 8539 - Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources GIR 6 has been used to classify the goods to sub-heading 8539 51 - Light-emitting diode (LED) modules Also classified in accordance with :- Note 11 to Chapter 85 Harmonised Standard Explanatory Notes (HSENs) Note (F) to heading – 8539