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Information for ruling 600014841

This section is Advance Tariff Ruling

Start date
06 Jan 2026
Expiry date
05 Jan 2029
Description
A foot massager which uses EMS (Electrical Muscle Stimulation) technology to stimulate muscle contractions, similar to the contractions experienced during conventional exercise. Provides a deep foot massage to reduce muscle fatigue and relieve stress. 8 vibration modes 19 adjustable intensity levels. Rechargeable battery 150mAh Remote control (CR2025 battery included)
Keywords
  • RECHARGEABLE, BATTERIES
  • FOR THE FEET
  • MESSAGING SYSTEMS
  • REMOTE CONTROL
  • MASSAGE APPARATUS
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: GIR 1 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 GIR 6 has been used to classify the goods to subheading level 901910 - Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus Eight digit code 90191010 - Electrical vibratory-massage apparatus Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note II to heading 9019