A SMALL MAGNETIC MAT USED TO AID DIE-CUTTING AND EMBOSSING RESULTS WITH A GRID FOR GUIDANCE. THE MAT IS MADE FROM FERRIC OXIDE, STRONIUM CARBOATE AND CHLORINATED POLYETHYLENE. THE MAGNETS ARE PERMANENT ONES AND ARE MADE FROM AGGLOMERATED FERRITE.

THIS PRODUCT IS CLASSIFIED IN ACCORDANCE WITH THE FOLLOWING: 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 3(B) 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 OTHER THAN OF METAL CN CODE 85051910 PERMANENT MAGNETS OF AGGLOMERATED FERRITE TARIC CODE 8505191090 OTHER THAN FOR USE IN CERTAIN TYPES OF AIRCRAFT. ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS NOTE (2).