{
  "url": "https://openlegislation.uk/eu-regulation-2013-708/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-708/annex.json",
  "legislation": "eur/2013/708",
  "legislation_title": "Commission Implementing Regulation (EU) No 708/2013 of 23 July 2013 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-708",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "The image is purely for information.\nDescription of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nAn 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.\nContacts at the ends of the strip prepared for soldering (for example, wires) allow connection to a 12 V DC power supply.\nThe article provides light when supplied with electrical current.\nThe article is a lighting fitting designed to be used, for example, in furniture.\nSee image.\n9405 40 99\nClassification 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.\nAs 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.\nThe article has all the objective characteristics of a lighting fitting of heading 9405. Consequently, classification under heading 8543 is excluded.\nGiven 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.\nIt is therefore to be classified under CN code 9405 40 99 as other lighting fittings.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The image is purely for information."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/708/annex",
    "retrieved_at": "2026-10-31T17:52:38.521488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}