Information for ruling 600010774
This section is Advance Tariff Ruling
- Start date
- 17 Jul 2024
- Expiry date
- 16 Jul 2027
- Commodity code
- 8804000000 (opens in new tab)
- Description
- This submission is for the parachute alone (not in or with the parachute container) The parachute forms part of an ejection seat. During normal flight it is connected to the seat occupant’s flight harness and stowed on the seat within a parachute container assembly. The parachute container assembly is a predominantly aluminium casing that is projected away from the seat during an emergency ejection to deploy and unravel the parachute for the seat occupant to descend under. The parachute is designed specifically for use as part of an ejection seat. It is manufactured from various fabrics and includes manual steering lines.
- Keywords
-
- PARACHUTES
- FOR AIRCRAFT
- SEATS
- 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 8804 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 88.04