Information for ruling 600006155
This section is Advance Tariff Ruling
- Start date
- 19 Apr 2023
- Expiry date
- 18 Apr 2026
- Commodity code
- 8505191090 (opens in new tab)
- Description
- My first Magnet kit is a Colourful 20-piece set, including a strong magnet wand, two strong block magnets, horseshoe magnet, three ring magnets with pencil, encased iron filings and 10 magnetic chips. The Leaflet that comes with this set has fun magnet facts, and a Secret code that unlocks 10 online experiments. Packaging is multi-lingual including English, French, German, Dutch, Spanish and Italian
- Keywords
-
- OF FERRITE
- MAGNETS
- WITH PLASTIC
- 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)) 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 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 (HSENs) to heading 8505 (2)