Information for ruling 600005853
This section is Advance Tariff Ruling
- Start date
- 06 Mar 2023
- Expiry date
- 05 Mar 2026
- Commodity code
- 9021901000 (opens in new tab)
- Description
- The softband is an elasticated woven textile headband. There is an integral plastic disc which forms part of the headband. The disk is used to support and position a sound processor, which transmits the sound to the cochlear through vibration of the skull bone. It has a snap connector and a built-in safety release. The headband is adjustable by means of a slide fastener, this enables the band to fit heads of efferent shapes and sizes. This softband is an accessory to the sound processor which acts as hearing aid. The softband is an integral part of a hearing device and the sound processor cannot function without it.
- Keywords
-
- WOVEN
- OF POLYAMIDE
- OF PLASTIC
- MADE UP
- ACCESSORIES
- OF WOVEN TEXTILE MATERIAL
- HEARING AIDS
- ADJUSTABLE
- HEARING AID PARTS
- 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 9021 - Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability. GIR 6 has been used to classify the goods to Subheading Level 902190 – Other than elsewhere specified. 8 Digit Code: 90219010 - Parts and accessories of hearing aids. Also classified in accordance with: Chapter Note 2(b) to Chapter 90 Harmonised System Explanatory Notes (HSEN)s to Heading 9021.