Information for ruling 600005166
This section is Advance Tariff Ruling
- Start date
- 26 Jan 2023
- Expiry date
- 25 Jan 2026
- Commodity code
- 9002190000 (opens in new tab)
- Description
- Part of a naval periscope with Optronic Mast Steel housing incorporating mounted lenses and prism with motorised focus adjustment.
- Keywords
-
- WITH MOTOR
- LENSES
- OPTICAL ELEMENTS OPTICAL EQUIPMENT PARTS
- PRISMS
- PERISCOPES
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b) GIR 1 has been used to classify this product by the terms of heading 9002 - Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked. GIR 6 - has been used to classify the goods to subheading level 900219 - Other than objective lenses Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Heading - 9002