Information for ruling 600014418
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 swim spa designed for hydrotherapy and aquatic exercise. The swim spa consists of a rigid acrylic bathing shell with a polymer outer surround and is fitted with integrated water jets. Electrical and mechanical components required to heat the water and operate the jets are integrated within the outer surround. The colour of the acrylic shell and outer surround may vary depending on customer selection, but this does not affect the construction or function of the product. Shrink-wrapped with protective polystyrene packaging, the hot tub is placed on a pallet for transportation.
- Keywords
-
- FOR THERAPEUTIC USE
- FILTERS
- HYDROMASSAGE NOZZLES
- PUMPS
- MASSAGE APPARATUS
- 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 and polystyrene. 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. Harmonised System Explanatory Notes (HSENs) Note (II) to Heading 9019. WCO Opinion to 901910/1.