ALTITUDE SIMULATOR DEVICE. DESIGNED FOR USE BY ATHLETES AS A FITNESS AID. THE DEVICE WORKS BY REDUCING THE LEVEL OF OXYGEN IN THE AIR BREATHED BY THE USER, THEREBY SIMULATING THE EFFECTS OF TRAINING AT ALTITUDE. THE PRODUCT WILL BE IMPORTED WITHOUT THE CO2 'SCRUBBER' (WHICH IS FITTED IN THE UK) AND IS THEREFORE NOT FUNCTIONAL AT THE TIME OF IMPORT.

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 8421 CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES GIR 2 A HAS BEEN USED AS THE GOODS ARE INCOMPLETE. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 842139 FILTERING AND PURIFYING MACHINERY AND APPARATUS FOR GASES; OTHER THAN INTAKE AIR FILTERS FOR INTERNAL COMBUSTION ENGINES CN CODE 84213980 MACHINERY AND APPARATUS FOR FILTERING OR PURIFYING OTHER GASES; OTHER THAN BY A CATALYTIC PROCESS TARIC CODE 8421398090 OTHER THAN FOR USE IN CIVIL AIRCRAFT