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Information for ruling 600012113

This section is Advance Tariff Ruling

Start date
08 Jan 2025
Expiry date
07 Jan 2028
Description
A Flip Mount is a front sight mount with quick locking mechanism for easy install and deploy and can be quickly flipped in and folded out of the optics when not in use. It is constructed of hard anodised aluminium and black zinc plated stainless steel. With its low profile design and being lightweight and durable, it is ideal for use with a variety of optics.
Keywords
  • ALUMINIUM
  • TELESCOPIC
  • TELESCOPE MOUNTINGS
  • FIREARM PARTS
  • ACCESSORIES
  • OF STEEL
  • OF BASE METALS
  • ANODISED
  • LIGHTWEIGHT
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 9013 90 - Parts and accessories; For telescopic sights for fitting to arms or for periscopes. Digit Code: 901390 05 - For telescopic sights for fitting to arms or for periscopes. Also Classified in Accordance with: Note 3 to Section XV Section Note 1 (m) to Chapter 84 Note 2 (b) to Chapter 90 General Note (III) to Chapter 90 - Parts/Accessories Harmonized System Explanatory Notes (HSEN's) to Heading 9013