Information for ruling 600007438
This section is Advance Tariff Ruling
- Start date
- 05 Jul 2023
- Expiry date
- 04 Jul 2026
- Commodity code
- 9023008000 (opens in new tab)
- Description
- The product is a demonstration hearing aid kit. The kit displays the appropriate demonstration units in specifically designed inserts with actual demo hearing aid parts. The kit is packed in a cardboard folder which has a magnetic closing mechanism and a tab for easy opening. It is packed in a protective sleeve in a cushion bubble mail pack. Sold to audiologists, hospitals and authorized distributors. The kit is not on sale to general public.
- Keywords
-
- FOR DEMONSTRATIONAL PURPOSES
- EDUCATIONAL
- HEARING AIDS
- 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)) GIR 1 has been used to classify this product by the terms of heading 9023 - instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses GIR 5b has been used to determine the type of packaging 8 Digit code 90230080 - other than of a type used for teaching physics, chemistry or technical subjects Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 90.23 refers