Information for ruling 600009383
This section is Advance Tariff Ruling
- Start date
- 20 Dec 2023
- Expiry date
- 19 Dec 2026
- Commodity code
- 9018908400 (opens in new tab)
- Description
- An oral evacuator, which is a plastic tube used when attached to the suction part of dental cart to take away saliva and debris during treatments
- Keywords
-
- FOR MEDICAL USE
- FOR PATIENTS
- MEDICAL EQUIPMENT
- DENTAL EQUIPMENT
- 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 9018 instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments GIR 6 has been used to classify the goods to subheading level 901890 other instruments and appliances 8-digit code 90189084 other than specified elsewhere in this heading Also classified in accordance with: General Notes (III) Parts and accessories to Chapter 90 Harmonised System Explanatory Notes (HSENs) to Heading 9018