Information for ruling 600014885
This section is Advance Tariff Ruling
- Start date
- 27 Jan 2026
- Expiry date
- 26 Jan 2029
- Commodity code
- 8505191090 (opens in new tab)
- Description
- A massive magnet in the shape of a horseshoe, in a red plastic horseshoe shaped housing with separate north and south poles. It is made on agglomerated ferrite. The magnet measures 18.5cm high and 18.5cm wide and encourages children to learn more about the physical world around them. It is packaged in paper wrap and is aimed at children from 3 years plus.
- Keywords
-
- OF FERRITE
- PERMANENT MAGNETS
- AGGLOMERATED
- OF PLASTIC
- MAGNETS
- SHAPED
- FOR CHILDREN
- 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 (GIR)s: 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 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 (HSEN's) to heading 85.05 (2)