Information for ruling 600005775
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2023
- Expiry date
- 19 Feb 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- The material sample kit (MSK) containing key materials for making cochlear implants. The sample kit is used by dermatologists and other health professionals (surgeons, clinicians …) to assess the biocompatibility of materials used in a cochlear implant and any allergic reaction to an implant material in patients prior to receiving an implant. The kit consists of samples of silicone, silicone adhesives, silicone tubing, elastomer, titanium and platinum. The samples have individually been prepared, washed and packed into sealed plastic pouches. These are presented in a cardboard box with a card listing the content of the box.
- Keywords
-
- OF SILICONE
- OF ELASTOMER
- PLATINUM
- OF PLASTIC
- TITANIUM
- ADHESIVES
- 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 silicone is considered to be the essential character. GIR 5b has been used to identify the type of packaging – Cardboard box with sealed plastic pouches GIR 6 has been used to classify the goods to Subheading Level 392690 – Other than Office or school supplies; Other than Articles of apparel and clothing accessories (including gloves, mittens and mitts); Other than Fittings for furniture, coachwork or the like; Other than Statuettes and other ornamental articles. 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 3926.