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Information for ruling 600013821

This section is Advance Tariff Ruling

Start date
01 Dec 2025
Expiry date
30 Nov 2028
Description
Optical mounted combiners part of a head up display for use in aircraft consisting of aluminium frame with mounted combiners. no electronic parts The combiner and optical relay are constituent parts of a Head up Display (HUD) system, the purpose of which is to redirect an image from a projector (relay) onto a combiner in such a way as to combine the projected image and the view of the outside world.
Keywords
  • OPTICAL ELEMENTS OPTICAL EQUIPMENT PARTS
  • WITH ALUMINIUM
  • NON-ELECTRIC
  • FOR AIRCRAFT
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 (GIR)s: GIR 1 has been used to classify this product by the terms of heading 9002 - Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked GIR 6 - has been used to classify the goods to subheading level 900211 - Objective lenses - for cameras, projectors or photographic enlargers or reducers. 10 Digit Code 9002110090 - other than elsewhere specified within this heading. Also classified in accordance with : Harmonised System Explanatory Notes (HSENs) to heading 9002