Respiratory anaesthetic circuit, that has a length of 1.8 metre in a standard corrugated tubing with plain Y-piece. It also has a capnography-ported patient elbow with a capnography-ported viral filter. As home medical equipment it comes with an extra limb of a length of 0.8 metre in standard corrugated tubing with detachable 3.0 litre free breathing bag with gas sampling line, length 3.0 metre, and an UltraClear face mask size 5. Respiratory anaesthetic circuit. Latex. Corrugated tubing with plain Y-piece, capnography-ported patient elbow with a capnography-ported viral filter, extra limb of a length of 0.8 metre in standard corrugated tubing with detachable 3.0 litre free breathing bag with gas sampling line, length 3.0 metre, and UltraClear face mask size 5.

GIR 1 has been used to classify this product by the terms of heading 9018 - Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments GIR 6 Has been used to classify the goods to sub-heading 901890 - Other instruments and appliances 8 Digit Code 90189060 - Anaesthetic apparatus and instruments Also classified in accordance with : Note 2a to chapter 90 Harmonised System Explanatory Notes (HSENs) Note (E) to heading – 9018 The respiratory anaesthetic circuit has been classified to commodity code 90189060 and not commodity code 90192090 as such products are specifically mentioned in the trade tariff for chapter and heading 9018. These products are also noted in the HSEN 9018 (E) where it mentions ‘Anaesthetic apparatus and instruments (face masks, face-piece harness, intratracheal tubes, etc). Also, note 2a to chapter 90 states that parts and accessories, if suitable are included in any of the headings of chapter 90 are in all cases to be classified in their respective headings.