Information for ruling 600012102
This section is Advance Tariff Ruling
- Start date
- 15 Jan 2025
- Expiry date
- 14 Jan 2028
- Commodity code
- 9005100000 (opens in new tab)
- Description
- Observation & Location Unit This product has essential day/night viewing, measuring and geo-location functions in a most compact and user-friendly package. It measures range, azimuth and vertical angle. In addition, it incorporates the latest image intensifier technology for night time viewing.
- Keywords
-
- BINOCULARS
- RANGEFINDERS
- LENSES
- MAGNIFIERS
- 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 – 9005 - Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy GIR 6 has been used to classify the goods to subheading level - 900510 - Binoculars Also classified in accordance with: note 3 to chapter 90 Harmonised system explanatory notes (HSENs) note (1) to heading 9005