Information for ruling 600008008
This section is Advance Tariff Ruling
- Start date
- 26 Jul 2023
- Expiry date
- 25 Jul 2026
- Commodity code
- 9021901000 (opens in new tab)
- Description
- This product is an accessory to a hearing aid that is designed to be used by the recipient to give them added protection to their hearing device whilst they are participating in water-based activities. The design of the accessory is a form fitting bag made of transparent plastic. It has a conventional zip-lock seat at one end and a peel and seal style adhesive flap allows the product to be worn whilst in water, including water-based activities. The specially designed shape of this accessory allows the hearing aid to fit comfortably behind the ear. The device is packed in a protective TE plastic sleeve, packed in sets of 5,15 or 30 products, and is sold online to registered recipients and via official authorised distributors and hospitals only
- Keywords
-
- OF PLASTIC
- ACCESSORIES
- ADHESIVES
- WATERPROOF
- 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 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