&&The BMFL WashBeam product is described as a special light fixture primarily used in shows. It is a light fixture that can create multiple special effects thanks to its six rotating gobos, aluminium animation wheel and four-blade framing shutter system, each with separate movement and more or less 25-degree rotation control.&&&&Among others, it has a 180-mm front lens, a compact short-arc metal halide lamp, with a 1700-W OSRAM Lok-it! HTI 1700/PS light source, with a lifetime of 750 hours at 1,700 W, an output of 300,000 lux at 5 metres and a zoom range of 5 to 45 degrees.

&&In your advance ruling request, you suggested tariff classification number 9405.40. This tariff classification number is partially correct. You also mention possible alternative classifications, including one under heading 90.08, as an image projector.&&&&Although it can project images thanks, among other things, to its framing shutter system and six rotating gobos, the product’s primary function is still the creation of light effects and lighting for shows. The video available on the manufacturer’s website is clear: the product’s primary function is lighting, not image projection. The BMFL WashBeam is a lighting fixture for professional use, and its primary 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.&&&&In this regard, it is specified at heading 94.05, which covers lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included.&&&&Note 1 at Chapter 90 also states that the chapter does not cover spotlights of heading 94.05, and the product under review meets the definition of a 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 BMFL WashBeam product is classified under 9405.49.20.00, Motion picture or theatrical spotlights, based on GIR 1 and 6.