Information for ruling 600005757
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2023
- Expiry date
- 19 Feb 2026
- Commodity code
- 8505119099 (opens in new tab)
- Description
- An MRI magnet kit which is used on people who have hearing aid implants. The kit comprises of a neodymium magnet encased in a plastic housing, one latex free compression bandage and an MRI kit user guide. The round magnet housing is composed of blue grilamid tr90 plastic, which contains the spherical magnet in the centre. The magnet and bandage are placed onto the recipient's head whilst having an MRI to prevent dislodgement of the implant. The items are packaged in a TE (tamper evident) sealed bag and placed in a white cardboard box. They are provided to hospitals and audiologists.
- Keywords
-
- BANDAGES
- OF PLASTIC
- NEODYMIUM
- MAGNETS
- IN THE MIDDLE
- 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 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 3b has been used to determine the essential character - the magnet GIR 5B has been used to determine the type of packaging GIR 6 has been used to classify the goods to subheading level 850511 - permanent magnets and articles intended to become permanent magnets after magnetisation; of metal 8-digit code 85051100 Other than elsewhere specified within this heading 10-digit code 8505119099 Other than elsewhere specified within this heading Also classified in accordance with: Harmonised System Explanatory Notes chapter 85 General note (A) Harmonised System Explanatory Notes to heading 8505 Note (2)