Information for ruling 600005272
This section is Advance Tariff Ruling
- Start date
- 05 Jan 2023
- Expiry date
- 04 Jan 2026
- Commodity code
- 9021901000 (opens in new tab)
- Description
- A soft pad for use with the hearing aid sound processor that fits onto the sound processor magnet that helps to attracts to the internal magnet, attached to implant, to hold it in place. The pad gently adapts to the skin to improve wearing comfort and it is made from flexible cellular polymeric material. It is packed in 4 paper boxes, each containing 6 pads, a total of 24 pads and placed in sealed plastic bag. The pads are sold directly online and via official authorised distributors and hospitals. They are not sold in independent retail chains.
- Keywords
-
- PADS
- CELLULAR
- MEDICAL EQUIPMENT PARTS
- HEARING AIDS
- FOR HEARING AIDS
- OF POLYMER
- FLEXIBLE
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - has been used to classify this product by the terms of heading 9021 - Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 902190 - Other than elsewhere specified within this heading. 8 digit code 90219010 - Parts and accessories of hearing aids. Also classified in accordance with: Chapter 90 - Note 2b and general note (III) parts and accessories. Harmonized System Explanatory Notes (HSEN) to heading 9021 - parts and accessories.