Information for ruling 600005844
This section is Advance Tariff Ruling
- Start date
- 02 Mar 2023
- Expiry date
- 01 Mar 2026
- Commodity code
- 9019109000 (opens in new tab)
- Description
- A hot tub manifold comprising of a plastic pipe branching into multiple outlets. These outlets are designed to feed air or water into hot tub jets. Manifolds are available in different styles, sizes and colours to suit different hot tub applications. They are supplied packaged in a clear plastic bag.
- Keywords
-
- JET
- OF PLASTIC
- WATER
- TUBS
- FOR MASSAGE
- 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) Harmonised System Explanatory Notes (HSEN’s) to heading 9019 Note (ii)