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Information for ruling 600005831

This section is Advance Tariff Ruling

Start date
01 Mar 2023
Expiry date
28 Feb 2026
Description
A fountain jet for a hot tub. This is a plastic unit which produces multiple arches of water resembling fountains. Decorative jet bezels are fitted to the internal of the hot tub shell where the water comes out. 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
  • 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)