Information for ruling 600009430
This section is Advance Tariff Ruling
- Start date
- 21 Feb 2024
- Expiry date
- 20 Feb 2027
- Commodity code
- 9301900000 (opens in new tab)
- Description
- Machine guns that are live and capable of firing live ammunition and they are intended for firearms collection. The quantity being imported is 1800. The machine gun is a .50 calibre (12.7 x 99mm) single barrel rapid-fire machine gun suitable for rotary-wing aircraft applications providing defensive firepower ranging out to nearly 2000 meters. This weapon was designated in 2004, fires 1,100 rounds per minute, has a cyclic rate of fire through the use of open-bolt operation, and has a dual recoil buffer system.
- Keywords
-
- MACHINE GUNS
- WEAPONS
- OF METAL
- FOR MILITARY USE
- AS A COLLECTORS ITEM
- 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 (2)