# Commission Implementing Regulation (EU) No 337/2014 of 28 March 2014 concerning the classification of certain goods in the Combined Nomenclature, Annex

Extent: E+W+S+N.I.

The image is purely for information.
Description of the goods
Classification(CN code)
Reasons
(1)
(2)
(3)
An electric lighting article (so-called ‘LED floodlight’) in a rectangular shaped aluminium housing with a glass cover, with dimensions of approximately 23 × 19 × 13 cm.
The article comprises an aluminium reflector and has a mounting bracket on the back for adjusting the light angle.
It is fitted with a high-power LED chip and a power supply with a transformer.
It has a power consumption of 95 W, a luminous efficacy of 100 lm/W and a beam angle of 120°.
The article is used outdoors for illuminating, for example, landscapes, buildings, construction areas, billboards, lawns or gardens.
See image
9405 40 99
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9405, 9405 40 and 9405 40 99.
Given its objective characteristics, such as the wide beam angle, the article is intended to be used for illuminating large areas. Consequently, classification under subheading 9405 40 10 as spotlights is excluded (see also the Harmonised System Explanatory Notes to heading 9405, group (I), third paragraph).
The article is therefore to be classified under CN code 9405 40 99 as other electric lamps and lighting fittings.

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Source: https://www.legislation.gov.uk/eur/2014/337/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-337/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.