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Information for ruling 600014387

This section is Advance Tariff Ruling

Start date
24 Dec 2025
Expiry date
23 Dec 2028
Description
A lightweight metal bipod used to support a rifle, with fixed height legs available in 3 lengths, mini, standard or long. The bipod can be used for different shooting positions and terrains, and the product’s size and light weight allows it to be carried in a pocket, holster or back-pack. It is made from aluminium and carbon fibre, and it is sold as a complete set with the attachment that supports the rifle, and as part of an interchangeable system. Other rifle attachment adapters can used as well as different size legs. When folded the dimensions are, height 6cm, width 8cm, and with the length varying from the smallest size of 13cm, to 22cm for the bipod with the long leg attachments. Weight 130g for the mini, 135g for the standard and 140g for the bipod with long legs.
Keywords
  • RIFLES
  • ALUMINIUM
  • WITH SUPPORTING FUNCTION
  • FOR FIREARMS
  • BIPODS
  • BIPOD
  • WEAPON PARTS
  • PARTS & ACCESSORIES
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 9305 - Parts and accessories of articles of headings 9301 to 9304 GIR 6 has been used to classify the goods to subheading level 930520 - Of shotguns or rifles of heading 9303 10 Digit Code 9305200090 – Other than Shotgun barrels Also classified in accordance with: Chapter 93 Note 1 (d). Harmonised System Explanatory Notes (HSENs) to 9305 refers Harmonised System Explanatory Notes (HSENs) to 9620 (c) exclusion note refers