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Information for ruling 600004751

This section is Advance Tariff Ruling

Start date
09 Dec 2022
Expiry date
08 Dec 2025
Description
This is a proprietary piece of ophthalmic testing equipment that is a multipurpose diagnostic ophthalmic ultrasound system. This ultrasound system is intended to make axial length, anterior chamber depth, lens thickness and corneal thickness measurements of the eye. This allows it to visualize the internal structure of the eye. This device is designed to combine the functionalities of this company's A-scan Plus, B-scan Plus, Accupach Pachymeter and UBM devices into a combined, stand-alone platform. The software system for this device is Windows 10.
Keywords
FOR MEDICAL USE MEDICAL EQUIPMENT MEDICAL INSTRUMENTS OPHTHALMIC EQUIPMENT BY ULTRASONIC PROCESSES WITH SOFTWARE
Justification
Classification has been determined in accordance with the following: - For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIRs): GIR 1 Has been used to classify this product by the terms of heading 9018: Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments. GIR 6 Has been used to classify the goods to subheading level 901850: Other ophthalmic instruments and appliances. 8-Digit code 90185010: Non-optical. Also classified in accordance with: - Harmonised System Explanatory Notes (HSENs) to heading 9018 (C) Harmonised System Explanatory Notes (HSENs) to heading 9018 note (V) (1) (xi)