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This section is Advance Tariff Ruling Information for ruling 600015895
- Start date
- 03 Aug 2026
- Expiry date
- 02 Aug 2029
- Commodity code
- 9401100000 (opens in new tab)
- Description
- A training seat used in egress/post-egress training. This is a course where pilots learn the decision process for ejecting, post-ejection procedures and other instruction on how to use their ejection seats. The item is the seat the pilots sit in while they receive this instruction. It is intended to resemble an actual ejection seat but lacks any ability to eject or function as an ejection seat, it can not be used as actual ejection seats as they have no active pyrotechnics included in their construction. However, sitting in an trainer seat is an integral part of its primary purpose. 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