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This section is Advance Tariff Ruling Information for ruling 600015894
- Start date
- 03 Aug 2026
- Expiry date
- 02 Aug 2029
- Commodity code
- 9401100000 (opens in new tab)
- Description
- A seat meant to replicate as much of the physical and mechanical parts of an ejection seat unit as possible without being able to eject or be installed into an aircraft. It is to be used for demonstration and practice before working on a fully functional ejection unit. The seat is used to train maintenance engineers on how to maintain, repair and overhaul an ejection seat. The seat can not be used as actual ejection seats as they have no active pyrotechnics included in their construction. It is possible to sit within the seat, though this is not its primary function. The difference is in how the seats are used. As the seat is considered to have the essential characteristic of the finished goods, it is constructed with a metal structure/frame.
- Keywords
-
- FRAMED
- SEATS
- INCOMPLETE
- FOR AIRCRAFT
- FRAME
- SEAT PARTS
- 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 9401 - Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. GIR 2 A – Has been used as the goods are incomplete. GIR 6 - Has been used to classify the goods to subheading level 9401 10 - Seats of a kind used for aircraft. Also classified in accordance with: Note C to Section XVII - Parts/Accessories Harmonized System Explanatory Notes (HSEN’s) to 9401