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Information for ruling 600006219

This section is Advance Tariff Ruling

Start date
22 Aug 2023
Expiry date
21 Aug 2026
Description
An axial pulsar, which is a magnetic pulsar ring and is a component of a double angular contact bearing. The pulsar has a ring shaped supporting member and a magnetised member constituted by a plurality of plate shaped magnets that are secured to a circumferential face of the supporting member so that the north and south poles are arranged alternatively with equal pitches. The pulsar ring is part of a hub unit bearing and it communicates via magnetism with the ABS sensor on the motor car as it rotates. The pulsar ring is made from mild steel plate.
Keywords
  • PERMANENT MAGNETS
  • FOR ASSEMBLING
  • OF METAL
  • MAGNETS
  • OF 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)) 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)