Information for ruling 600010191
This section is Advance Tariff Ruling
- Start date
- 09 Apr 2024
- Expiry date
- 08 Apr 2027
- Commodity code
- 8479899790 (opens in new tab)
- Description
- Small Arms Target System which is a pop-up target mechanism for both portable and fixed infantry ranges. In the portable mode the unit is fitted within a tubular frame providing stable mounting on unprepared ground. A separate 12Vdc power pack is connected to the unit by means of a ‘quick-fit’ military bayonet type connector enabling the target mechanism to be left deployed on the range when the battery is being recharged or exchanged. For fixed installations a mains 110/220 Vac power unit feeds 12Vdc to the unit via the common power input socket. The target system is made up of electro-mechanical components within a steel enclosure and works by an electrically powered motor rotating or lifting the target board. It is fabricated and assembled within a factory and packaged in a box.
- Keywords
- FOR MILITARY TRAINING BATTERY-OPERATED FOR INDOOR USE TARGETS OF STEEL MAINS POWERED FOR OUTDOOR USE PORTABLE WITH MOTOR ELECTROMECHANICAL
- 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 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter GIR 2(a) - has been used as the goods are unassembled/unfinished as they will be assembled in the factory GIR 5(b) - has been used to identify the type of packaging - Box GIR 6 has been used to classify this product to subheading level 847989 - Other machines and mechanical appliances; other than elsewhere specified 8 Digit Code 84798997 - Other than Mobile hydraulic-powered mine roof supports; central greasing systems; automated electronic component placement machines of a kind used solely or principally for the manufacture of printed circuit assemblies 10 digit code 8479899790 - Other than elsewhere specified Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 8479