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Information for ruling 600010708

This section is Advance Tariff Ruling

Start date
17 Jun 2024
Expiry date
16 Jun 2027
Description
The 2462 Rollator Model has a lightweight aluminium frame with adjustable handles. It also has comfortable ergonomic grips. The solid wheels are 15cm in size with swivel front castors for manoeuvrability and this model can be used indoor and patio use. Also comes with a padded seat with removable backrest and it is supplied with a shopping bag. The seat measurements are: - H 55cm, W31cm, D 32cm Available in 3 colours, Red, Green and Blue with a Metallic finish Model 2462 Specifications: - Depth 60cm Width 60 cm Height 81-92cm Weight 6.5kg Maximum User Weight 120kg
Keywords
  • OF ALUMINIUM
  • WITH WHEELS
  • WITH HANDLES
  • AIDS FOR THE DISABLED
  • FRAMES
  • SEATS
  • BAGS
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 9021 - Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability GIR 6 has been used to classify the goods to subheading level 902110 - Orthopaedic or fracture appliances 8 Digit Code - 90211010 - Orthopaedic appliances Also classified in accordance with: General Note 6 to Chapter 90 Harmonised system explanatory notes (HSENs) to Heading 9021