Information for ruling 600014416
This section is Advance Tariff Ruling
- Start date
- 16 Feb 2026
- Expiry date
- 15 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 one-piece rotationally moulded polyethylene shell, with the bathing shell and outer cabinet formed as a single unit. Electrical and mechanical components required to heat the water and operate the jets are integrated within the structure beneath the bathing area. The colour of the acrylic shell and outer surround may vary depending on customer selection, but this does not affect the function or construction of the product. 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. The cover 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.