notes and we believe that did not conduct a proper proper  that's ninety five as opposed to ninety five forty or eighty five forty three multiple headings the heading that the court chose was a heading a residual heading that would also include a utility lamps or other industrial lamps or other lamps that are have no de function so decorative is not a controlling feature of ninety four or five nor nor is that what types of electric lamps under your reading whatever fall into ninety four or five well  that conflicted with the the language of ninety four or five however the resolution of that is not to totally strip  the entire stature the statute in this case is the is the heading in the subheadings under the subheading does not expand in this case does not expand the scope of the heading specifically and not in overall basket provision but it is it's not it's it's a other proven other articles but it's other our electrical apparatus  decorative elements i think is a red herring i think that the fact that something is decorative in secondary to what's it's you know the fundamental operation which is this is  device you can be doing other things as well in this case a saint all the lamps would fall under this section yes yes that's the congress explicitly provided for elect electric luminescent lamps in this provision they didn't limit whether they're decorative or utilitarian or whatever if there's an ambiguity perceive four of five is really more about an issue eighty five forty three is really more about components of larger goods so the kinds of electric luminescent lamps we're talking about an eighty five forty three or something that's like a headlight for some larger than a factor of good like an automobile whereas the lamps we're talking about ninety four or five are standalone it's like you eighty five forty three right talking of in terms of components with it but they are not exclusive and they do not the explanatory notes cannot restrict the clear language of the statute the explanatory notes are international language of the statute is clear that the court i agree that the elements of this these lights were satisfied satisfy the threshold having level but one which is essentially that that that under ninety burl five everything incandescent is supposed to be covered in everything l m d it's not and there is absolutely no support for that argument or that analysis here in fact the ends to ninety four euro five in struck that lamps of ninety four zero five can be made of any material and kemp be made olds can be using distinction between l e d or what it's made out of the distinction the only thing is it's a usually it can mean two things it can mean a decorative usually decorative even not decorative finished goods such as and electrical apparatus absolutely not it's only that's interesting it's i mean a thing in it if you look at it in a technical sense what that gift given any context to the heading so i guess to answer the first part is it can technically appeal light and candle be considered that operates by battery considered an electrical apparatus yes but that doesn't mean that in is included in heading eighty five forty three just because it can first blush you know meets that term if that's what he has to be understood in the context of the terms of the heading and any one of three notes that provide guidance and my pony here has argued that three do list the types of goods to fall under eighty five forty three and one of the things in that it lists arguably here would be the electro luminescent devices but again it defines that in the eons a zero five also you know provide an illustrated list of what types of goods along here in again those are you know they provide illumination for the room exactly what gary says white here do you know they look exactly like a candle light except they're operated by an alley the that's the only difference so we are probably classed fight in ninety four zero five that's where they belong they don't belong in eighty five forty three and they don't belong in any heading and you have to discern whether they're clear ambiguous and then there are these things called explanatory notes you only consult the explanatory notes notes if you the terms of the heading or are somehow ambiguous or less than clear or in interpreted in the meaning of the headings you always consider the explanatory notes in conjunction with the actual words side in the heading i'm just wondering is that it always an integrated exercise or is or the explanatory notes just something of a backstop only if it's based on just a perfectly clear or not i think they will provide guidance and clarify the terms of a heading if it was absolutely clear heading absolutely clear i guess you could in the pen on the classifier by generally you would look at the eons and unless there's a reason to be persuasive reason to disregard them may help in defining the rest of the heading or what constitutes the products they're  wrong analysis here the problem alice is here is look at the heading and in particular here heading ninety four zero five which provides for lax and you look at not one after two chapter ninety four between these two chapters i mean ninety four seems to cover machine lamps and yet you know it by forty three talks about machines and and  specifically pride of provided for in chapter eighty five that's why when you look at the not one have to ninety four chapter ninety four it says lamps of chapter eighty five there's only two headings in chapter eighty five that provide full length specifically mean months and that's eighty five thirteen machine it's not unlike a machine of having eighty five forty three not because of the explanatory no or because of something else because when you look at it what that heading is meant to encompass when you look at the explanatory here pretty much ninety four zero five which you're on a kind of alluded to that search lights up months a lot everything that's in ninety four zero five could be considered an electrical apparatus having an individual function what will be left in ninety four zero five years and thinks that it's only non l e d products that remain in ninety four zero five get no support for that and you would effectively  certain times my abs that fall within the subheading of eighty five forty three what would you say that you would want us to say if we had to say something about the kinds of electric vanessa labs the fall within the sub at it if i forty three  being helpful in this this case it creates ambiguity it doesn't resolve ambiguity they're helpful if if if you're talking about some kind of a nonspecific provision here this is a very specific provision or electric luminescent lamps in terms of relying on the explanatory notes as well the different stream the explanatory notes at the international level and the u s statue is that the explanatory notes don't even refer to lapse in the electoral of the they're talking about device so it creates the you know the possibility that certain l e d devices are classified and in seventy seventy as lamps and others are left electrical apparatus that would be classified in a subsidiary terms of the else not elsewhere provided there are two different kinds of not and not elsewhere provided the ninety four of five is open to the whole tariff schedule the the eighty five forty three is limited to all the electrical articles in close proximity to it and it is defined at the level of the apparatus apparatus and u no sense to have a subheading that is not consistent with underneath the heading that perhaps gives a level of definition to what goes there we think that ultimately the resolution is that l e d article lights as one of the government has suggested strip lights underneath a cabinet or lights you know how they are why on earth the under ninety four or for and then permit other non electrical or non l e d type articles incandescent or fluorescent to remain in in that other provision one fine do you have some evidence  one one for the point just in terms of underscoring the electrical apparatus part of this is that these these articles are not these articles have permanent they're a permanent light they can't be replaced they're soldered together as part of the unit the only thing that has a permanent lamp in chapter ninety four in one four or five are or name name plates