Information for ruling 600005539
This section is Advance Tariff Ruling
- Start date
- 08 Feb 2023
- Expiry date
- 07 Feb 2026
- Commodity code
- 8505111099 (opens in new tab)
- Description
- A pencil shaped cosmetic device designed with the intention of improving appearance of skin on the face. It is intended for home use and it comprises a number of components including carbon, a neodymium magnet inside an aluminium housing with a gold-plated tip. The user would hold the tip of the tip against the skin to get the desired effect. This product is 10mm at it’s widest and has a total length of 139mm. It contains no electrical or electronic components and no moving parts and is not actively powered in any way. The device relies on the magnetism of the components inside and infrared that is absorbed and emitted to provide the treatment.
- Keywords
-
- FOR SKIN TREATMENT
- PERMANENT MAGNETS
- FOR MAKE-UP
- PENS
- FOR COSMETICS INDUSTRY
- 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)) GIR 1 has been used to classify this product by the terms of heading 8505 - Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads GIR 3 (c) has been used as there is no essential character and has therefore been classified last in numerical order in the tariff GIR 6 has been used to classify the goods to sub-heading – 8505 11 – of metal Code to 8 digits – 8505 1110 - Containing neodymium, praseodymium, dysprosium or samarium Code to 10 digits – 8505 1110 99 – Other than elsewhere specified in this subheading Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading - 8505