Information for ruling 600005274
This section is Advance Tariff Ruling
- Start date
- 06 Jan 2023
- Expiry date
- 05 Jan 2026
- Commodity code
- 9021901000 (opens in new tab)
- Description
- An accessory for a cochlear implant sound processor. It is designed to provide protection for the sound processor against water ingress, when in use in wet environments such as when bathing or swimming. The design is a two-part clam shell style, made from liquid silicone rubber and nylon. It is packaged in a tamper evident (TE) bag. The product is sold directly via the online store and via official authorised distributors and hospitals. The product is not sold via commercial retail chains.
- Keywords
-
- HOUSINGS
- OF RUBBER
- HEARING AID ACCESSORIES
- OF PLASTIC
- WATERPROOF
- FOR HEARING AIDS
- 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.