
Article 1 
The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Article 2 
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.
Article 3 
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 28 March 2014.
For the Commission,
On behalf of the President,
Algirdas ŠEMETA
Member of the Commission
ANNEX

Description of the goods Classification(CN code) Reasons
(1) (2) (3)
An electric lighting article (so-called ‘LED floodlight’) in a rectangular shaped aluminium housing with a glass cover, with dimensions of approximately 23 × 19 × 13 cm.The article comprises an aluminium reflector and has a mounting bracket on the back for adjusting the light angle.It is fitted with a high-power LED chip and a power supply with a transformer.It has a power consumption of 95 W, a luminous efficacy of 100 lm/W and a beam angle of 120°.The article is used outdoors for illuminating, for example, landscapes, buildings, construction areas, billboards, lawns or gardens. See image 9405 40 99 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9405, 9405 40 and 9405 40 99.Given its objective characteristics, such as the wide beam angle, the article is intended to be used for illuminating large areas. Consequently, classification under subheading 9405 40 10 as spotlights is excluded (see also the Harmonised System Explanatory Notes to heading 9405, group (I), third paragraph).The article is therefore to be classified under CN code 9405 40 99 as other electric lamps and lighting fittings.
