Information for ruling 600006616
This section is Advance Tariff Ruling
- Start date
- 24 May 2023
- Expiry date
- 23 May 2026
- Commodity code
- 8505191090 (opens in new tab)
- Description
- 2pc L plates Made from polyvinylchloride, permanent magnets of agglomerated ferrite, with the letter L in red on a white background. The plates are signs, to be affixed to vehicles Put up for retail sale
- Keywords
-
- OF FERRITE
- MAGNETIC
- FOR MOTOR VEHICLES
- PUT UP FOR RETAIL SALE
- WITH DESIGN-PRINTED PLASTICS
- POLYVINYL CHLORIDE
- PLASTICS
- 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 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 as the permanent magnet of agglomerated ferrite is considered to be the essential character. GIR 5b has been used to identify the type of packaging – polybag with header. 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 elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 8505 refers