law://eu/reg/2014/337@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariffnote, and in particular Article 9(1)(a) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| 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.note See image | 94054099 | Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9405, 940540 and 94054099.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 94054010 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 94054099 as other electric lamps and lighting fittings. |
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