Information for ruling 600014704
This section is Advance Tariff Ruling
- Start date
- 25 Feb 2026
- Expiry date
- 24 Feb 2029
- Commodity code
- 9019109000 (opens in new tab)
- Description
- A polymer cabinet panel designed solely for use as a component of a portable hot tub which delivers hydromassage. The panel fits into a hot tub cabinet frame, conceals the plumbing, pipework and mechanical equipment under the hot tub shell and forms part of the protective surround. It acts as a barrier between water (including rainwater and splashed or spilled water) and the internal electrical components. The panel must be fitted for the hot tub to function safely, as it protects the electrical equipment beneath the shell, from exposure to that water. Colour varies according to the cabinet finish selected by the customer, but this does not affect the construction or function of the product. The panels are supplied individually as replacement parts for damaged or defective existing panels, and each panel is packaged separately in a cardboard carton.
- Keywords
-
- PROTECTIVE CASINGS
- MASSAGE APPARATUS
- MECHANO-THERAPY APPLIANCES
- FOR PROTECTION
- IN WATER
- PANELS
- 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 - cardboard carton 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: Note 2(b) to Chapter 90 Harmonised System Explanatory Notes (HSENs) Note (II) to Heading 9019