Below, you can see some images published in the European BTI database. The items in these images all contain LED lighting and are made of various materials. The Combined Nomenclature includes a specific HS heading for lighting fixtures, namely 9405. HS heading 9405 includes the following subcategories:
- Chandeliers and other electric ceiling or wall lights, excluding those for lighting public roads and other public spaces
- Electric table, bedside, and desk lamps, as well as electric floor lamps
- Electric garlands of a kind used for Christmas trees
- Other electric lighting fixtures and fittings
The
items depicted are not specifically mentioned in these subcategories.
Therefore, a logical choice would be to classify them under ‘Other electric
lighting fixtures and fittings’.
Classification according to the BTI database
But how are these products actually classified according to the BTI database? The outcome seems rather peculiar at first glance. The top three items are classified under HS heading 9405 as lighting fixtures, while the bottom three products are classified based on their material. A search in the BTI database does not provide much insight, at least not for these products. It is difficult to understand that similar products fall under different HS headings, while EU member states should ideally be consistent in issuing BTIs.
The BTI database is nothing more and nothing less than a collection of all BTIs issued in the past three years. You can use the database as a tool, for example, to determine if there are existing BTIs for your product and which commodity code was established then. Keep in mind that only the holder of the BTI has the right and the obligation to use the BTI. When applying for a BTI, you can also refer to the BTI database to support your application. However, you cannot derive specific rights from the database.
Is a BTI always correct?
A BTI is not always correct. In several cases, our firm has litigated against an issued BTI and successfully argued that a different commodity code should be used. Sometimes we already succeed during the objection period, but for the classification of nutrition, for instance, we had to litigate until the Supreme Court and the Court of Justice of the European Union.
If you agree with the BTI, you do not need to litigate. You can simply use the BTI. This is also an obligation, as an issued BTI must be used. It can happen that Customs concludes after a few months that the BTI is incorrect. Customs can then withdraw it, but they must observe a transition period.
The classification of illuminated stars
Returning to the classification of lighting fixtures. In most cases, the classification of these products is determined by applying classification rule 3b. You determine the essential character of the product based on the value, weight, quantity, volume, and importance of the various components. You can also ask the question: “What do I buy the product for?”. If you purchase the product for its lighting, you may have an arguable position to classify it under HS heading 9405. Be aware that much discussion with Customs is conducted about the classification under this heading, so substantiate your choice well. Customs can later check declarations and possibly reclassify the products under a heading with a higher customs tariff. If you are unsure about your choice and substantiation, you can always contact us. Or… simply request a BTI.