Information for ruling 600012099
This section is Advance Tariff Ruling
- Start date
- 31 Dec 2024
- Expiry date
- 30 Dec 2027
- Commodity code
- 9013109000 (opens in new tab)
- Description
- Image intensified and thermal imaging sight. Short and medium range in-line fused weapon sight combining image intensified and thermal imaging technologies to deliver 24-hour capability. The sight provides the user with the ability to rapidly detect, recognise and identify targets in all weathers and battlefield conditions. The sight is battery powered. It is compact, lightweight, and rugged with high performance optics and coatings.
- Keywords
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- WEAPON PARTS
- LENSES
- LITHIUM BATTERIES
- THERMAL
- BATTERY-OPERATED
- IMAGE INTENSIFIERS
- 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 9013 - liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter GIR 6 has been used to classify the goods to subheading level 901310 - telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this chapter or section XVI 8-digit code 90131090 other than telescopes designed to form parts of machines, appliances, instruments or apparatus of this chapter or section XVI Also classified in accordance with: Note 1 (D) to chapter 93 Note 3 to section XVI and chapter 90 Harmonised System Explanatory Notes (HSENs) (5) to heading 9013