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Information for ruling 600005322

This section is Advance Tariff Ruling

Start date
03 Mar 2023
Expiry date
02 Mar 2026
Description
This product is a standard hot tub jet that is made from plastic. A standard nozzle jet comprises of a plastic jet body which is plumbed to the outside of the hot tub shell, a plastic jet assembly which sits inside the jet body. The jet assembly includes the jet nozzle(s) and jet face/bezel which are visible inside the hot tub shell. The jet is supplied packaged in a plastic bag.
Keywords
  • OF PLASTIC
  • HYDROMASSAGE NOZZLES
  • FOR THERAPEUTIC USE
  • FOR MASSAGE
  • MASSAGE APPARATUS
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 (GIR)s: GIR 1 – has been used to classify this product in terms of heading 9019 - Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus GIR 5b – has been used to identify the type of packaging (plastic bag) GIR 6 - has been used to classify the goods to subheading level 901910 - Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus Eight digit code 9019109000 – Other than Electrical vibratory-massage apparatus Also classified in accordance with: Note 2b to Chapter 90 Harmonised System Explanatory Notes (HSENs) to heading 9019 Note (II)