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Information for ruling 600007423

This section is Advance Tariff Ruling

Start date
26 Jul 2023
Expiry date
25 Jul 2026
Description
The product is an Esophageal Applicator. It’s a medical device that is a component of radiotherapy treatment equipment, consisting of a plastic tube with a thinner inner blue tube. It can be used to treat esophageal cancer using brachytherapy (placing a radioactive source close or in a tumor) by inserting the applicator in the esophagus via the patient’s throat. It is a Single use device. The tubes are made from 98% silicone rubber, 2% plastic. The Plastic tube is supplied free issue from our Customer, the silicone section is made up of 3 separate vulcanised components. 2 injection moulded and 1 extruded. The silicone components and plastic tubes are assembled and bonded with silicone glue. It is packaged in plastic bags and into a cardboard carton.
Keywords
  • MEDICAL EQUIPMENT
  • CATHETERS
  • FOR MEDICAL USE
Justification
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 9018 instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to subheading level 901839 syringes, needles, catheters, cannulae and the like; other than syringes, with or without needles & tubular metal needles and needles for sutures Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9018