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Information for ruling 600010821

This section is Advance Tariff Ruling

Start date
24 Jul 2024
Expiry date
23 Jul 2027
Description
This submission is for the gas cylinder only, not with the ALIU. This product is a gas cylinder that is part of the survival kit of an ejection seat and works with the Automatic Life-raft Inflation Unit (ALIU) to automatically inflate a life raft for the occupant of the ejection seat in the event of the person landing in water. The gas cylinder is predominantly of steel combustion and is pressurised with CO2. It includes an outlet valve assembly and a safety outlet plug for transit and handling safety. Gas is released by piercing of a disc within the valve assembly using an operating head which is not part of the assembly for this submission. The gas cylinder capacity is 0.44 litres.
Keywords
  • FOR COMPRESSED GAS
  • BY GAS
  • CONTAINING CARBON
  • CARBON DIOXIDE
  • AS CYLINDERS
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 the product to heading 2811 - Other inorganic acids and other inorganic oxygen compounds of non-metals GIR 3b has been used as the Carbon dioxide is considered to be the essential character GIR 6 has been used to classify the goods to subheading level 281121 – Other than inorganic acids; Carbon dioxide Also classified in accordance with: Note 2a to Chapter 28 Harmonised System Explanatory Notes (HSENs) Note L(2) to heading 2811 Harmonised System Explanatory Notes (HSENs) Note (i) to heading 8807