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Information for ruling 600011469

This section is Advance Tariff Ruling

Start date
24 Oct 2024
Expiry date
23 Oct 2027
Description
Highly sophisticated multiband laser module developed and capable solely for use with a directed energy weapon. It consists of a diode-pumped laser, wavelength conversion, beam-forming optics controller, a power supply and a chassis. The directed energy weapon detects the heat seeking missiles and the laser module attacks and damages the missiles guidance system.
Keywords
  • WEAPON PARTS
  • UNASSEMBLED
  • MODULAR
  • WEAPONS
  • FOR PROTECTION
  • FOR AIRCRAFT
  • FOR MILITARY USE
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 2 (a) has been used as the product is unassembled/disassembled GIR 6 - has been used to classify the goods to subheading level 930591 - Other, Of military weapons of heading 9301 Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 9305 Harmonized System Explanatory Notes (HSENs) to heading 9301 note (2)