A SET OF COMPONENTS THAT GO TO MAKE UP A DEVICE CALLED A FLEX ARM. THE FLEX ARM IS BUILT TO FIT THE TOP OF A TROLLEY THAT IS SUPPLIED FOR A VENTILATOR UNIT FOR USE ON HOSPITAL WARDS. THE TROLLEY IS CUSTOMER DESIGNED. THE COMPANY THAT MANUFACTURES THE VENTILATOR SPECIFIES THE DETAILS REQUIRED IN THE DESIGN. THE PURPOSE OF THE FLEX ARM IS TO HOLD CABLES AND TUBES FOR THE VENTILATOR UNIT FOR EASE OF MOVEMENT AND POSITIONING OF THESE ITEMS. THE ESSENTIAL CHARACTER OF THE FLEX ARM IS PROVIDED BY A MACHINED MILD STEEL COMPONENT WHICH IS THE MOST EXPENSIVE OF THE COMPONENTS. THE FLEX ARM IS AN ACCESSORY FOR THE TROLLEY AND IS NOT CONSIDERED TO BE A PART FOR THE PURPOSE OF CLASSIFICATION.

GENERAL RULES 1, 3(B) AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE. THE TEXT TO TARIC CODES 7326, 7326 90, 7326 90 98 AND 7326 90 98 90. THE HARMONISED SYSTEM EXPLAANTORY NOTES TO HEADING 9402.