Heat and moisture exchanging filter (Tariff notice 2)
Check the tariff classification for a heat and moisture exchanging filter.
New regulation
A new regulation was published on 10 November 2023 and entered into force 20 days after this date.
L Series
Reg. 2023/2490
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
9033 00 90
Description of goods
A heat and moisture exchanging filter (HMEF), consisting of a plastic housing equipped with two 22 mm connectors and one luer lock connector. The HMEF also contains a filtering material made of glass fibres. It has a compressible volume of 65 ml and a weight of 43 grammes.
The article has the following functions:
- high-efficiency filtration
- ease of breathing because of a low air-flow resistance
- prevention of heat and moisture loss
The article is designed to be mounted on a patient’s airway connector (e.g. a facemask) on one end and to be connected via tubes to the anaesthetic or artificial respiration apparatus on the other end. It is designed for use in intensive care or during anaesthesia, to provide a barrier against the passage of viruses and to heat and moisturise the air inhaled by a patient.
Reason
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 (c) to Chapter 90 and by the wording of CN codes 9033 00 and 9033 00 90.
Although the product replaces the nasal functions, as it serves to humidify, warm and filter the inhaled air, classification under heading 9021 is excluded because it is not considered a device worn or carried, or implanted in the body to compensate for a defect or disability.
The product is neither a filtering apparatus of heading 8421, as its heating and moisturizing function exceeds the scope of the heading, nor an anaesthetic apparatus of heading 9018 or an artificial respiration apparatus of heading 9019, as it cannot be used independently, as a standalone device.
The product is an interchangeable part designed to adapt the anaesthetic or artificial respiration apparatus to which it is connected, for a particular operation, or to increase its range of operations, or to perform a particular service relative to the main function of the apparatus. It is therefore considered an accessory of anaesthetic apparatus of heading 9018, or of artificial respiration apparatus of heading 9019. (See also CJEU, Case C-276/00, Turbon International GmbH, paragraphs 12 and 32 and Case C-152/10, Unomedical, paragraphs 29–34.)
The product is, consequently, to be classified according to Note 2 to Chapter 90. As it is not goods included in a specific heading and, furthermore, not suitable for use solely or principally with a particular kind of apparatus or a number of apparatus of the same heading, it is to be classified under heading 9033, by application of Note 2 (c) to Chapter 90.
The product is therefore to be classified under CN code 9033 00 90, as other accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments, or apparatus of Chapter 90.
Contact details
Tariff Classification
Customs Policy & Strategy
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Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.