Information for ruling 600005856
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 tool used for the installation and removal of a battery from the sound processing unit of a hearing aid system. It comprises a neodymium magnet with a stainless steel housing> the magnet is positioned at one end of the housing which has a specially shaped end to allow it to screw or unscrew the battery holder. Packed in a TE sealable bag.
- Keywords
-
- PERMANENT MAGNETS
- ASSEMBLED
- PART OF
- NEODYMIUM
- OF STAINLESS STEEL
- 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