Skip to main content
Back

Information for ruling 600006217

This section is Advance Tariff Ruling

Start date
22 Aug 2023
Expiry date
21 Aug 2026
Description
A Seal with magnetic encoding. This product is a component in a DAC (double angular contact) bearing. It comprises of a rubber seal on a metal mount and a metal pulsar ring which has magnetic encoding. A pulsar has a ring shaped supporting member and a magnetised member constituted by a plurality of plate shaped magnets secured to a circumferential face of the supporting member so the the north and south poles are arranged alternatively with equal pitches. The seal is rubber and stuck to a metal ring. The use of this part in the bearing is to send magnetic signals to the ABS system on a vehicle which the bearing will be fitted to. The seal is to protect the pulsar and prevent dirt and water ingress to the bearing.
Keywords
  • MAGNETS
  • PERMANENT MAGNETS
  • OF METAL
  • WITH RUBBER
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 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 85051190 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 to heading 8505 Note (2)