Information for ruling 600014420
This section is Advance Tariff Ruling
- Start date
- 14 Jan 2026
- Expiry date
- 13 Jan 2029
- Commodity code
- 8421210090 (opens in new tab)
- Description
- Salt system cartridge. Made from 2 metal plates with plastic handles, the function is to purify water in hot tubs. Fitted into a custom-made chamber on the hot tub rim, the metal plates are suspended in the water and react with salt to create naturally produced chlorine, to purify the water. The full unit needs replacing after 4 months. Supplied fully assembled, in a cardboard box.
- Keywords
-
- FOR FILTERING LIQUIDS
- WATER PURIFIERS
- FOR WATER TREATMENT
- OF METAL
- WITH HANDLES
- CARTRIDGES
- LIQUID FILTERS
- WATER FILTERS
- CHLORINE
- 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 8421 – Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids and gases. GIR5(b) – has been used to identify the type of packaging – cardboard box. GIR6 – has been used to classify the goods to subheading level 842121 – For filtering or purifying water. 10 Digit code – 8421210090 – Other than for use in civil aircraft. Harmonised System Explanatory Notes (HSENs) Note (II) (A) (1) to Heading 8421 WCO Opinion 842121/1