Information for ruling 600010055
This section is Advance Tariff Ruling
- Start date
- 11 Mar 2024
- Expiry date
- 10 Mar 2027
- Commodity code
- 9305200010 (opens in new tab)
- Description
- Chokes, these are an accessory for shotguns. The chokes are a simple steel tube approximately 20 mm in diameter and varying from 40 mm to 90 mm long. These products do not have a chamber and are simply a smooth bore throughout made on a CNC lathe from a round tube. It works by providing restriction to the tube of up to 1/2 mm, and they are usually in plastic cases or wrapped in paper. The chokes are not parts of a firearm, as they are an accessory like a scope or bag etc. They are not controlled by the firearms act nor any other restrictions, anybody can own them, even under 18's.
- Keywords
-
- FIREARM BARRELS
- WEAPON PARTS
- FOR FIREARMS
- FIREARM PARTS
- SHOTGUNS
- PARTS
- OF STEEL
- 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 (GIRs): GIR 1 Has been used to classify this product by the terms of heading 9305: Parts and accessories of articles of headings 9301 to 9304 GIR 5B has been used to identify the type of packaging GIR 6 Has been used to classify the goods to subheading level 930520: Of shotguns or rifles of heading 9303 10 Digit code 9305200010: Shotgun barrels Also classified in accordance with: - Note 1 to chapter 93 Harmonised System Explanatory Notes (HSENs) Note (2) to heading 9305