Information for ruling 600005794
This section is Advance Tariff Ruling
- Start date
- 05 Mar 2023
- Expiry date
- 04 Mar 2026
- Commodity code
- 8505191090 (opens in new tab)
- Description
- A visual checklist board for children. The board is magnetic, and children can attach small magnets to the board. The board is not double sided, and has a size of 22 cm height, 33 cm width, and 1.3 cm depth. The main materials of the board are wood and steel. Chalks cannot be used on this board, and this product is a visual checklist board for children. 45 small round ferrite magnets are included with this product. These magnets are blank for the printed side of the magnets, and children can use a marker pen to write and draw their own items. The board will be packaged into a small cardboard box.
- Keywords
-
- OF FERRITE
- PERMANENT MAGNETS
- OF WOOD
- PUT UP FOR RETAIL SALE
- MAGNETS
- FOR CHILDREN
- MAGNETIC
- MAGNETS AND MAGNETIC DEVICES
- 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 (B) has been used as the magnets are considered to be the essential character. GIR 5 (B) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 850519: Permanent magnets and articles intended to become permanent magnets after magnetisation; Other than of metal 8 Digit code 85051910: Permanent magnets of agglomerated ferrite 10 Digit code 8505191090: Other than for use in certain types of aircraft Also classified in accordance with: Harmonised System Explanatory Notes (HSEN's) to heading 85.05 (2)