Information for ruling 600008083
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2023
- Expiry date
- 31 Jul 2026
- Commodity code
- 8513100000 (opens in new tab)
- Description
- Survival kit which is packed within an escape slide used for a civil aircraft in an emergency evacuation of the aircraft. The kit contains equipment for survival and search/rescue for use by aircraft crew members and passengers after an emergency landing . The kit contains a Day/Night Flare, a flashlight, and water purification tablets. The kit contains age limited components and are only suitable for use through the expiration stated. List of parts within the kit; Flare, Day/Night Flashlight Water Purification Tablets, Pkg. of 50 Ammonia Inhalant Antiseptic Swabs Packaging information; Each part within the survival kit is individually packaged and the individual packages are all within a sealed plastic bag.
- Keywords
-
- EMERGENCY
- TORCH
- EVACUATION
- AIRCRAFT
- EMERGENCY EVACUATION
- SURVIVAL KIT
- ESCAPE
- FLASHING LIGHTS
- 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)). General interpretative rules (GIR)s: GIR 1 Has been used to classify this product by the terms of heading 8513 - Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512. GIR 3(c) has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5(b) has been used to identify the type of packaging - individually packaged and the individual packages are all within a sealed plastic bag. GIR 6 has been used to classify the goods to subheading level 851310 - Lamps Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 8513