Information for ruling 600005855
This section is Advance Tariff Ruling
- Start date
- 07 Mar 2023
- Expiry date
- 06 Mar 2026
- Commodity code
- 8505111099 (opens in new tab)
- Description
- A permanent magnet encased in a plastic housing. The magnet contains neodymium and the plastic is ABS. The magnet is used to establish connection between the hearing aid sound processor and compatible implants. Available in various colours and strengths – the strength of the magnet is engraved on the bottom of it. Item is packaged in a plastic bag
- Keywords
-
- PERMANENT MAGNETS
- ASSEMBLED
- ABS
- PART OF
- NEODYMIUM
- WITH PLASTIC
- 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 8528 - 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 neodymium magnet is considered to be the essential character. GIR 5 (b) has been used to identify normal packaging for transport 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 for use in certain types of aircraft, other than elsewhere specified in this commodity code. Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8505 paragraph 2 refers Exclusion note 2 a to chapter 90