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This section is Advance Tariff Ruling Information for ruling 600016961
- Start date
- 14 Oct 2026
- Expiry date
- 13 Oct 2029
- Commodity code
- 3926909790 (opens in new tab)
- Description
- An MRI splint kit supplied to hospitals and medical professionals. This is used to prevent dislodgement of a cochlear implant whilst undergoing an MRI scan. The kit comprises of 2 splints made of moulded yellow ABS CYCOLAC™ (Acrylonitrile-butadiene-styrene), a knitted compression bandage made of a cotton/viscose, nylon and Lycra ® blend and paper surgical tape with acrylate-based adhesive. The item is packaged in a white cardboard box with TE (Tamper evident) seal and sealable bag.
- Keywords
-
- HEARING AIDS
- SPLINTS
- FOR MEDICAL USE
- OF PLASTIC
- OF TEXTILE MATERIAL
- 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 (GIRS): GIR 1 - Has been used to classify this product by the terms of Heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 3b - Has been used as the plastic splints are considered to be the essential character. GIR 5b - Has been used to identify the type of packaging – Cardboard box. GIR 6 -Has been used to classify the goods to Subheading Level 392690 – Other than elsewhere specified. 8 Digit Code: 39269097 – Other than Perforated buckets and similar articles used to filter water at the entrance to drains; Other than Protective face shields/visors. 10 Digit Code: 3926909790 – Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Heading 3926