THE PRODUCT IS A PERISCOPE WITH A HOUSING CONSTRUCTED FROM BASE METAL, USING A SINGLE MONO BLOCK GLASS PRISM, THE APPARATUS IS DESIGNED FOR USED EXTENSIVELY IN ARMOURED FIGHTING VEHICLES, ENABLING THE OCCUPIANTS TO VIEW THE SURROUNDING WITHOUT LEAVING THE SAFETY OF THE VEHICLE. THE FIELD OF VIEW FOR VERTICAL - IMMEDIATE +14 TO -6.5 DEGREE AND CUT OFF IS +29.5 TO -22.5- DEGREE; HORIZONTAL - IMMEDIATE 74 DEGREE AND CUT OFF IS 158 DEGREE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9013 LIQUID CRYSTAL DEVICES NOT CONSTITUTING ARTICLES PROVIDED FOR MORE SPECIFICALLY IN OTHER HEADINGS; LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 90131090 TELESCOPIC SIGHTS FOR FITTING TO ARMS; PERISCOPES; TELESCOPES DESIGNED TO FORM PARTS OF MACHINES, APPLIANCES, INSTRUMENTS OR APPARATUS OF THIS CHAPTER OR SECTION XVI TARIC CODE 9013109000 - OTHER THAN TELESCOPES DESIGNED TO FORM PARTS OF MACHINES, APPLIANCES, INSTRUMENTS OR APPARATUS OF THIS CHAPTER OR SECTION XVI ALSO CLASSIFIED IN ACCORDANCE WITH : HSEN NOTE (10) TO CHAPTER 9013.