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Information for ruling 600014639

This section is Advance Tariff Ruling

Start date
11 Mar 2026
Expiry date
10 Mar 2029
Description
The product is tripod legs; these can be attached and detached. They are designed to be used with firearms of various types. You can use these as a trekking pole, and it maintains your balance over walking mountain or over rough terrains. The material is aluminium and carbon fibre and are lightweight to use and carry. Packaged in a clear lay flat tubing.
Keywords
  • EXTENDABLE WALKING STICK
  • WITH SUPPORTING FUNCTION
  • FREE STANDING
  • FOR FIREARMS
  • ALUMINIUM
  • OF CARBON FIBRE
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 (GIRs): 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 5 (b) - Has been used to identify the type of packaging- clear lay flat tubing. 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: - Harmonised System Explanatory Notes (HSENs) to heading 9305 Note 1 specifies.