Information for ruling 600007808
This section is Advance Tariff Ruling
- Start date
- 13 Jul 2023
- Expiry date
- 12 Jul 2026
- Commodity code
- 9021901000 (opens in new tab)
- Description
- A sound processor module These Sound processor modules are essential components of implantable hearing devices. The module cannot be used separately to the implantable hearing device. Without the module the implantable device would be completely unusable. The modules are made of skin-friendly plastic with rechargeable batteries inside. The modules are packed in tamper evident cardboard box with a paper insert. They are sold to implant recipients via the company online store, authorised distributors and hospitals. The modules are not sold in commercial retail outlets.
- Keywords
-
- SOUND PROCESSORS
- RECHARGEABLE, BATTERIES
- IMPLANTS
- HEARING AIDS
- MEDICAL EQUIPMENT
- HEARING AID PARTS
- Justification
- Classification has been determined in accordance with the following: General Interpretative Rules (GIRs): 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 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 within this subheading 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 Note (HSENs) to heading 9021 (IV) Hearing aids & parts and accessories