Information for ruling 600010776
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 container assembly complete with packed parachute and parachute riser straps to attach to the occupant’s flight harness. 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 container also includes an ethylene foam head pad for the occupant’s head to rest against during flight and canopy breakers to pierce the canopy of the aircraft during ejection. The parachute and parachute container form part of an ejection seat. This assembly is designed specifically for use as part of an ejection seat.
- Keywords
-
- PARACHUTES
- CHAIRS
- AIRCRAFT
- 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