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Information for ruling 600014533

This section is Advance Tariff Ruling

Start date
23 Mar 2026
Expiry date
22 Mar 2029
Description
The item is a wheeled stand specially designed to support an aircraft ejection seat during manufacture or maintenance. The seat stand has an interface to which different adaptors can be used to accommodate different ejection seats or seat sub-assemblies. These stands are used by the manufacturer for production and maintenance of ejection seats and are also used by customers for local maintenance of their seats, and can be wheeled from workstation to workstation. The seat interface rotates to adjust the angle of the seat to suit different tasks. The stand has a pulling handle for moving the stand around with a lever to operate the brakes. The stand also has deployable stabilisers. The stand is predominantly of stainless-steel construction. The wheels are steel with rubber tyres.
Keywords
  • WORKSTATIONS
  • OF RUBBER
  • STANDS
  • TYRES
  • FOR PREVENTATIVE MAINTENANCE
  • OF STAINLESS STEEL
  • SEATS
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 8428 - Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) GIR 6 has been used to classify the goods to subheading level 842890 - Other machinery 8 Digit Code 84289090 - Other 10 Digit Code 8428909080 - Other than Mobile access equipment designed for the lifting of persons, self-propelled, with a maximum working height of 6 meters or more. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Heading 8428