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Information for ruling 600010562

This section is Advance Tariff Ruling

Start date
10 Jun 2024
Expiry date
09 Jun 2027
Description
A Medical Bed with an electric motor for adjustment of mattress contours. It has adjustable side rails to stop the patient falling out of bed. To be used in Hospitals and Nursing Homes. Composed of metal and wood.
Keywords
  • NEW
  • WITH MOTOR
  • HOSPITAL BEDS
  • OF WOOD
  • OF METAL
  • BEDS
  • FOR MEDICAL USE
  • ADJUSTABLE
  • MEDICAL EQUIPMENT
  • MATTRESSES
  • RAILS
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 9402: Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles GIR 6 Has been used to classify the goods to subheading level 940290-other than dentists, barbers or similar chairs and parts thereof Also classified in accordance with:- Harmonised System Explanatory Notes (HSENs) to heading 9402