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Information for ruling 600013378

This section is Advance Tariff Ruling

Start date
25 Jul 2025
Expiry date
24 Jul 2028
Description
A green reusable magnetic mat. The mat is made of silicone rubber and the non-flexible strontium hexaferrite (SrO6FE203) magnets are enclosed within the mat. The product is designed to provide a hands-free transfer of surgical instruments between staff during medical procedures. Dimensions of the mat are 300mm x 400mm.
Keywords
  • SURGICAL INSTRUMENTS
  • PERMANENT MAGNETS
  • OF SILICONE
  • MAGNETS
  • MATS
Justification
Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 magnets are considered to be the essential character. 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 85051990 - Other than permanent magnets of agglomerated ferrite. 10-digit code 8505199089 - Other than elsewhere specified in this heading. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8505 - Note (2).