50-Watt Halogen Bulb

การจำแนกรหัส HS

8539.21.00.11

เหตุผล CBSA

Electric filament lamps are covered under heading 85.39. Considering the absence of a lens, the item cannot be referred to as a sealed beam lamp unit as described in Part (A) of the Explanatory Note to heading 85.39. As presented, it is a halogen lamp as mentioned in Part (B) of the Explanatory Note to heading 85.39. Based on the aforementioned, the good at issue is classified under subheading 8539.21 which provides for, "other filament lamps, excluding ultra-violet or infra-red lamps; tungsten halogen".

คำวินิจฉัยที่เกี่ยวข้อง

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