Respiratory [breathing] circuit, adult. It has a length of 1.8m in standard corrugated tubing with plain parallel Y-piece. It also comes with capnography-ported patient elbow, together with capnography-ported bacterial viral filter HME with extra limb length 0.8 m in standard corrugated tubing with detachable 3.0 litre latex-free breathing bag with gas sampling line length 3.0 m with UltraClear face mask size 5. Respiratory [breathing]. The goods are provided to caregivers as approved for use on patients clinically-indicated for anaesthesia and mechanical ventilation. The intended use of the goods is for ‘Delivery of gaseous admixtures including oxygen and medical air from an anaesthesia machine or ventilator to and from a patient’. The goods are also intended for use in mechanical ventilation via a ventilator which does not involve use in anaesthesia or connection to an anaesthetic machine.

Classification has been determined in accordance with the following:- General Interpretative Rules (GIR)s: GIR 1 has been used to classify the 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 901920 - Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 8 Digit code 90192090 - Other, including parts and accessories Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) 9019 (V)