Information for ruling 600005758
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2023
- Expiry date
- 19 Feb 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- An MRI splint kit supplied to hospitals and medical professionals. This is used to prevent dislodgement of a cochlear implant whilst undergoing an MRI scan. The kit comprises of 2 splints made of moulded yellow ABS CYCOLAC™ (Acrylonitrile-butadiene-styrene), a knitted compression bandage made of a cotton/viscose, nylon and Lycra ® blend and paper surgical tape with acrylate-based adhesive. The item is packaged in a white cardboard box with TE (Tamper evident) seal and sealable bag.
- Keywords
-
- OF TEXTILE MATERIAL
- SURGICAL SETS
- SPLINTS
- OF PLASTIC
- FOR MEDICAL USE
- 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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 3b has been used as the plastic splints are considered to be the essential character. GIR 5b has been used to identify the type of packaging – Cardboard box GIR 6 has been used to classify the goods to Subheading Level 392690 – Other than elsewhere specified. 8 Digit Code: 39269097 – Other than Perforated buckets and similar articles used to filter water at the entrance to drains; Other than Protective face shields/visors 10 Digit Code: 3926909790 – Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Heading 3926