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Classification ordinance for LED glitter lamps

By implementing Regulation (EU) 2016/302, the Commission defines the classification of a certain LED glitter lamp in the Combined Nomenclature (CN). Subheading 3926 40 00 must then be classified as ³statuettes and other ornamental articles` at a rate of duty of 6,5 %.

LED glitter lamps with a stylized girl figure are directly affected

The regulation directly affects goods mainly made of plastics in the form of a tapered cylinder with a height of about 17 cm. The transparent middle part is decorated inside with a stylized figure of a girl and filled with a transparent liquid with silvery shiny suspended particles. When the product is shaken, the middle section lights up weakly in different colours. After shaking, the light is emitted only briefly, for about one minute.

No lamp and no toys

The goods cannot be classified as lighting fixtures of heading No 9405, since they are not mainly intended for the lighting of a room, for example, nor are they special lamps. Since the goods were not intended for entertainment, there were no toys.

Other products are also indirectly affected

The Classification Regulation applies in principle only to goods which are identical with the goods mentioned in it. lava lamps, for example, are therefore not detected. Nevertheless, it is to be feared that the Regulation will be used as an aid to classify similar goods.

How to defend yourself against classification regulations, please contact our lawyers responsible for customs law


Attorney Dr. Tristan Wegner

Ihr Ansprechpartner

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