Information for ruling 600005168
This section is Advance Tariff Ruling
- Start date
- 30 Jan 2023
- Expiry date
- 29 Jan 2026
- Commodity code
- 9002190000 (opens in new tab)
- Description
- A low power telescope, purposely designed to be fitted to and function as part of a naval periscope. It comprises objective lenses mounted within an aluminium housing
- Keywords
-
- OPTICALLY WORKED
- MOUNTED IN SAME ENCLOSURE
- OBJECTIVE LENSES
- PART OF
- TELESCOPES
- 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 sub-heading – 9002 19 – Objective lenses; other than for cameras, projectors or photographic enlargers or reducers Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading -9002