THIS MICROWAVE GENERATOR IS CLASSIFIED TO COMMODITY CODE 9018908500 IN ACCORDANCE WITH THE FOLLOWING :
GENERAL INTERPRETATIVE RULES (GIRs)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9018.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
SECTION AND CHAPTER NOTES
THE GENERAL NOTES TO CHAPTER 90 (I) STATES; "THE CHAPTER INCLUDES IN PARTICULAR :
(C) INSTRUMENTS AND APPLIANCES FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY USES, OR FOR RELATED PURPOSES (RADIOLOGY, MECHANO-THERAPY, OXYGEN THERAPY, ORTHOPAEDY, PROSPHETICS ETC.)."
HARMONISED SYSTEM EXPLANATORY NOTES (HSENs)
THE HSENs TO HEADING 90.18 STATE; " THIS HEADING COVERS A VERY WIDE RANGE OF INSTRUMENTS AND APPLIANCES WHICH, IN THE VAST MAJORITY OF CASES, ARE USED ONLY IN PROFESSIONAL PRACTICE (E.G., BY DOCTORS, SURGEONS, DENTISTS, VETERINARY SURGEONS, MIDWIVES), EITHER TO MAKE A DIAGNOSIS, TO PREVENT OR TREAT AN ILLNESS OR TO OPERATE, ETC. INSTRUMENTS AND APPLIANCES FOR ANATOMICAL OR AUTOPTIC WORK, DISSECTION, ETC., ARE ALSO INCLUDED, AS ARE, UNDER CERTAIN CONDITIONS, INSTRUMENTS AND APPLIANCES FOR DENTAL LABORATORIES..."
"THE INSTRUMENTS AND APPLIANCES CLASSIFIED HERE MAY BE EQUIPPED WITH OPTICAL DEVICES; THEY MAY ALSO MAKE USE OF ELECTRICITY, EITHER AS A MOTIVE POWER OR FOR TRANSMISSION, OR AS A PREVENTATIVE, CURATIVE OR DIAGNOSTIC AGENT."
THE HSENs NOTE (V) COVERS OTHER ELECTRO-MEDICAL APPARATUS
NOTE (7) " ELECTRO-SURGICAL APPARATUS. THESE UTILISE HIGH-FREQUENCY ELECTRIC CURRENTS, THE NEEDLE, PROBE, ETC., FORMING ONE OF THE ELECTRODES. THEY CAN BE EMPLOYED TO CUT TISSUES (ELECTROCUTTING) WITH A LANCET (ELECTRIC LANCET, OR TO COAGULATE THE BLOOD (ELECTROCOAGULATION). CERTAIN COMBINED INSTRUMENTS MAY, BY THE USE OF CONTROL PEDALS, BE MADE TO ACT INTERCHANGEABLY AS ELECTROCUTTERS OR ELECTROCOAGULATORS."