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Information for ruling 600006143

This section is Advance Tariff Ruling

Start date
13 Apr 2023
Expiry date
12 Apr 2026
Description
Hearing aid sound processor with surgical firmware. It is intended to be used in conjunction with a surgical app during cochlear implantation surgery. The surgical processor is not used to process audio. It is grey and yellow in colour and has a microphone cover. It is loaded with surgical/clinical firmware programming via pc and programming adaptor and connection cable (not included). It is packaged in a cardboard box and is only sold to surgeons/hospitals. It is not for retail or public sale
Keywords
  • HEARING AID PARTS
  • HEARING AIDS
  • IMPLANTS
  • MEDICAL EQUIPMENT
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 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 902190 - other than elsewhere specified in this heading 8-digit code 90219010 - parts and accessories of hearing aids Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to chapter 90 note 2(b) Harmonised System Explanatory Notes (HSENs) to heading 9021 - parts and accessories