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Information for ruling 600005830

This section is Advance Tariff Ruling

Start date
28 Feb 2023
Expiry date
27 Feb 2026
Description
A plastic jet producing a wide ribbon of water resembling a waterfall. Designed to be used as part of a hot tub. Some models have a plastic decorative jet bezel which is fitted to the hot tub shell. The size, colour and style vary depending on the hot tub model. Supplied packaged in a plastic bag.
Keywords
  • JET
  • OF PLASTIC
  • MISCELLANEOUS ARTICLES
  • WATER
  • PANELS
  • TUBS
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) GIR 1 has been used to classify this product by the 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 - Supplied packaged in a plastic bag. GIR 6 has been used to classify the goods to subheading level 901910 - Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus 8 Digit Code 90191090 - Other - other than electrical vibratory-massage apparatus Also classified in accordance with: Chapter 90 - note 2(b) Harmonised System Explanatory Notes (HSEN’s) to Chapter 90 General Note (iii)