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Information for ruling 600009150

This section is Advance Tariff Ruling

Start date
06 Dec 2023
Expiry date
05 Dec 2026
Description
A re-coli operated semi automatic Rifle. Used for target shooting. Smooth bore. Caliber of 50 BMG (Browning Machine Gun). Barrel Length 29". Twist length 1.15". Weight 28.7lbs. Mag. capacity of 10 Rounds. Rail length 23". 27 MOA.
Keywords
  • RIFLES
  • FOR SPORT
  • TARGETS
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 9301 military weapons, other than revolvers, pistols and the arms of heading 9307 GIR 6 has been used to classify the goods to subheading level 930190 other than elsewhere specified within this subheading. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 9301 (3)