&&The Robe MegaPointe product is a special lighting fixture, used primarily in shows. It is an all-in-one fixture to create multiple special effects (12 different varying beam and flower effects, and beam splitting, wash and shaping effects).&&&&It has a discharge short arc lamp with integrated reflector, an Osram Sirius HRI 470 W RO light source with a lifetime of 1,500 hours at 470 W in standard mode, and 2,000 hours at 380 W in Eco mode. It has a MEGA bright 2.200.000 lx light output at 5 metres and a zoom range of 1.8 to 21 degrees in beam mode and 3 to 42 degrees in spot mode.

&&In your advance ruling request, you suggested tariff classification number 9405.40. This tariff classification number is partially correct.&&&&The Robe MegaPointe product is described as a "special lighting fixture, used primarily in shows."&&&&It is an all-in-one fixture, allowing for the creation of multiple special effects (12 different varying beam and flower effects, and beam splitting, wash and shaping effects).&&&&Heading 94.05 includes lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included. In this regard, the product under review is specified.&&&&Even if the product can create multiple special effects, its primary function is as a lighting fixture for professional use and its primary and unique function is to produce light effects on a stage, in a club, or for large-scale shows by combining different functionalities and different special effects.&&&&At the same time, the product under review meets the definition of spotlight, in that it concentrates the light source output (which can generally be adjusted) into a directed beam on a set point or surface at a greater or lesser distance, using a reflecting mirror and a lens or a reflector only.&&&&Consequently, the Robe MegaPointe product is classified under 9405.49.20.00, Motion picture or theatrical spotlights, based on GIR 1 and 6.