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Information for ruling 600013454

This section is Advance Tariff Ruling

Start date
13 Aug 2025
Expiry date
12 Aug 2028
Description
A water chiller unit for an ice bath. This water chiller unit cools water to a temperature between 3 and 20 centigrade. Made of metal, copper and plastic. The chemical contained in a copper tube continually circulates in the same way that a fridge functions. The cooling radiates to the water that is circulated through the pumping system to cool the water in an ice bath to a level that has been scientifically shown to have beneficial health effects. The chiller unit is packaged into a metal exterior to protect the components.
Keywords
  • OF COPPER
  • OF METAL
  • WATER
  • COOLING DEVICES
  • CHILLED
  • FOR COOLING
  • OF PLASTIC
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 8418 refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of 8415 GIR 6 has been used to classify the goods to subheading level 841869 other refrigerating or freezing equipment; heat pumps 10-digit code 8418690099 other than heat pumps other than air conditioning machines of 8415, other than pre-charged with hydrofluorocarbons (HFC's) Also classified in accordance with: Harmonised System Explanatory notes (HSENs) to Heading 8418 Harmonised System Explanatory notes (HSENs) to Heading 8419 (h)