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Information for ruling 600005715

This section is Advance Tariff Ruling

Start date
21 Mar 2023
Expiry date
20 Mar 2026
Description
This product is a magnet plate that is made from 360 grams of Iron plate FE and is used to hold the handle lock, it is part of a complete chassis constructing a scrubber dryer machine. Measurements: 40mm x 16mm x 5mm (L x W x H) and weighs 16 grams. Packed in a plastic bag and bought to be sold to retail and janitorial markets.
Keywords
  • MAGNETIC
  • PARTS
  • PUT UP FOR RETAIL SALE
  • MAGNETS
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 the product to 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 5b has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 850590 – Other, including parts Eight digit code – 85059029 – Other than Electromagnets of a kind used solely or principally for magnetic resonance imaging apparatus other than electromagnets of heading 9018 Ten digit code 8505902999 – Other than for use in certain types of aircraft; Other than elsewhere specified within this subheading Also classified in accordance with: Note 2a to Section XVI Harmonised System Explanatory Notes (HSENs) Note 3 to heading 8505