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Information for ruling 600012215

This section is Advance Tariff Ruling

Start date
23 Jan 2025
Expiry date
22 Jan 2028
Description
An inertial reference unit (IRU) is a type of inertial sensor which uses gyroscopes (electromechanical, ring laser gyro or MEMS) and accelerometers (electromechanical or MEMS) to determine a moving aircraft’s or spacecraft’s change in rotational attitude (angular orientation relative to some reference frame) and translational position (typically latitude, longitude and altitude) over a period of time. In other words, an IRU allows a device, whether airborne or submarine, to travel from one point to another without reference to external information. Used on commercial, military and business aircraft.
Keywords
  • NAVIGATION EQUIPMENT
  • INERTIAL NAVIGATION SYSTEMS
  • SENSORS
  • FOR AIRCRAFT
  • MOVEMENT SENSORS
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)) GIR 1 has been used to classify this product by the terms of heading 9014 - Direction finding compasses; other navigational instruments and appliances GIR 6 - has been used to classify the goods to subheading level 901420 - Instruments and appliances for aeronautical or space navigation (other than compasses) 8 Digit Code 90142020 - Inertial navigation systems Also classified in accordance with: Harmonised System Explanatory Notes (HSEN's) Note (11) B (6) to Heading 9014 Harmonised System Explanatory Notes (HSEN's) to Heading 9014