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Information for ruling 600012727

This section is Advance Tariff Ruling

Start date
02 Apr 2025
Expiry date
01 Apr 2028
Description
A parachute packing press machine is used to assist in packing the parachute within the headbox of an ejection seat. The parachute is carefully folded by an operator to a specified dimension, then placed under the machine, which applies pressure to the folded parachute over a set period. This process is repeated until the parachute reaches the required size to fit within the headbox of the ejection seat. The machine is composed of various parts that are either fabricated in-house or purchased, then assembled together.
Keywords
  • MECHANICAL
  • ELECTROMECHANICAL
  • PRESSES
  • WITH INDIVIDUAL FUNCTION
  • MULTIFUNCTIONAL
  • PACKAGING MACHINERY
Justification
Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - Has been used to classify this product by the terms of heading 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. GIR 3b - Has been used as the essential character - 'Presses' GIR 6 - Has been used to classify the goods to subheading level 8479 89 - Other machines and mechanical appliances, Other than elsewhere specified within this subheading. Digit Code: 847989 97 - Other than elsewhere specified. Digit Code: 84798997 90 - Other than elsewhere specified within this heading. Also Classified in Accordance with: Note 4 to Section XVI Harmonized System Explanatory Notes (HSEN's) to Heading 8479