Information for ruling 600014415
This section is Advance Tariff Ruling
- Start date
- 12 Feb 2026
- Expiry date
- 11 Feb 2029
- Commodity code
- 9019109000 (opens in new tab)
- Description
- A self-contained hot tub designed for providing hydrotherapy, fitted with integrated water jets. The hot tub consists of a rigid acrylic shell (colour of the shell may differ depending on customer selection), with a polymer outer surround. Integrated within the surround are the electrical and mechanical components required to heat the water and operate the jets. The hot tub is supplied with a fitted insulating cover intended for use when the hot tub is not in operation, to retain heat and prevent debris entering the water. This is constructed from polyester with a foam core. Shrink-wrapped with protective polystyrene packaging, the hot tub is placed on a pallet for transportation. The cover is supplied separately in a cardboard carton.
- Keywords
-
- FOR THERAPEUTIC USE
- HYDROMASSAGE NOZZLES
- PUMPS
- MASSAGE APPARATUS
- FILTERS
- IN WATER
- OF PLASTIC
- MECHANO-THERAPY APPLIANCES
- TUBS
- 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: GIR1 – has been used to classify this product by the terms of heading 9019 – Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. GIR5(b) – has been used to identify the type of packaging -. Pallet, shrink wrapped polystyrene and cardboard. GIR6 – has been used to classify the goods to subheading level 901910 - Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus. 8 Digit code - 90191090 – Other than electrical vibratory-massage apparatus. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note (II) to Heading 9019. WCO Opinion to 901910/1.