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Information for ruling 600008639

This section is Advance Tariff Ruling

Start date
02 Oct 2023
Expiry date
01 Oct 2026
Description
A single use medical device warming belt. Made from spunlace non-woven fabric, containing air-activated ingredients to provide therapeutic warming pain relief. Designed to last up to 12 hours warming relief. Belt is non-stick and secured around the waist with velcro fastening. Pack contains 2 warming belts. Packaged in a pouch and then cardboard carton for retail sale.
Keywords
  • HEATING PADS
  • WITH ACTIVATED CARBON
  • BELTS
  • AS POWDER
  • WITH TEXTILE MATERIAL
  • OF WATER
  • CONTAINING IRON
  • ON NON WOVENS
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 3005 - Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes GIR 5B has been used to identify the type of packaging: cardboard carton GIR 6 has been used to classify the goods to subheading level 300590 - Other than adhesive dressings and other articles having an adhesive layer 8 digit code 30059050 - Of textile materials; Other than gauze and articles of gauze Also classified in accordance with: Harmonised System Explanatory Notes to heading 3005