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Information for ruling 600008047

This section is Advance Tariff Ruling

Start date
19 Jul 2023
Expiry date
18 Jul 2026
Description
The SPA water filter is made from 54 % PET (Polyethylene Terephthalate), 36% Polyurethane and 10% PP (Polypropylene). The filter dimensions are: - Outside diameter: 4 15/16" (12.5cm) Top finish: 2 1/8" (5.4cm) hole Length: 13 5/16" (33.8cm) This is a replacement filter and will fit numerous Hot Tubs and has super filtration performance designed to remove dirt, debris and other contaminants from the water to keep the water clean and healthy. It is strong, washable and also recyclable and has a long service life.
Keywords
  • FOR CLEANING
  • FILTER
  • OF POLY PROPYLENE
  • OF POLYURETHANE
  • OF POLYETHYLENE TEREPHTHALATE
  • CLEANING EQUIPMENT
  • WATER 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