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Information for ruling 600012216

This section is Advance Tariff Ruling

Start date
29 Jan 2025
Expiry date
28 Jan 2028
Description
An underwater locator beacon (ULB), underwater locating device (ULD), or underwater acoustic beacon. This is a device that emits an acoustic pulse into the surrounding water upon activation by its water sensitive switch, intended to guide searchers equipped with a suitable receiver to the location of the beacon underwater. Search operations in water for beacon equipped aircraft can be conducted by utilizing a portable receiver equipped with a directional hydrophone. It is fitted to a device such as a Cockpit Voice Recorder and Flight Data Recorder. This device is also operable from small boats or by Scuba divers. It uses Sonar technology and is powered by a lithium battery.
Keywords
  • DETECTORS
  • NAVIGATION EQUIPMENT
  • UNDERWATER
  • BEACONS
  • LITHIUM BATTERIES
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 901480 - Other instruments and appliances Also classified in accordance with: Harmonised System Explanatory Notes (HSEN's) Note (11) B (6 and 7) to Heading 9014 Harmonised System Explanatory Notes (HSEN's) to Heading 9014