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Information for ruling 600008041

This section is Advance Tariff Ruling

Start date
19 Jul 2023
Expiry date
18 Jul 2026
Description
The water filter come in a set of 4 and made from 60% polyurethane and 40% PP (Polypropylene). The filters are compatible with inflatable spas They are placed in a filter container attached to the inside of the spa and are designed to remove dirt, debris and other contaminants from the water to keep the water clean and healthy. They are durable and long lasting and made from high quality materials. The filters are also easy to clean, and you can rinse them with a garden hose to remove any dirt or debris. They fit Spas requiring size (VI) 105mm x 80mm filters (10.5cm x 8cm) Approx Bore 50mm diameter
Keywords
  • FOR CLEANING
  • OF POLYPROPYLENE
  • OF POLYURETHANE
  • FILTERS
  • CLEANING EQUIPMENT
  • LIQUID FILTERS
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 (GIR)s: GIR 1 - has been used to classify this product by the terms of heading - 8421 - Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases GIR 6 - has been used to classify the goods to subheading 842121 - For filtering or purifying water 10 Digit Code – 8421210090 – Other than elsewhere specified within this subheading. Also classified in accordance with: Harmonised system explanatory notes (HSENs) Note (II) to Heading 8421