NEODYMIUM MAGNET DISCS USED IN THE MANUFACTURE OF LOUDSPEAKERS FOR THE AUTOMOTIVE INDUSTRY. A SMALL CIRCULAR DISC OF SILVER COLOURED METAL MADE OF AN ALLOY OF NEODYMIUM, IRON AND BORON. DIMENSIONS: 25 (DIAMETER) X 4 MM.

CLASSIFICATION HAS BEEN DETERMINED 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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8505 11: PERMANENT MAGNETS AND ARTICLES INTENDED TO BECOME PERMANENT MAGNETS AFTER MAGNETISATION; OF METAL. TARIC CODE 8505 11 00 33: OTHER THAN FOR USE IN CERTAIN TYPES OF AIRCRAFT; MAGNETS CONSISTING OF AN ALLOY OF NEODYMIUM, IRON AND BORON, EITHER IN THE SHAPE OF A ROUNDED RECTANGLE WITH MEASUREMENTS NOT EXCEEDING 15 X 10 X 2 MM, OR IN THE SHAPE OF DISC WITH A DIAMETER NOT EXCEEDING 90 MM, WHETHER OR NOT CONTAINING A HOLE IN THE CENTRE. ALSO CLASSIFIED IN ACCORDANCE WITH:- GENERAL SECTION OR CHAPTER NOTES NOTE 2(A) TO SECTION XVI STATES THAT PARTS (IN THIS CASE OF A LOUD SPEAKER) ARE CLASSIFIABLE IN THEIR RESPECTIVE HEADINGS (IN THIS CASE AS A MAGNET). HARMONISED SYSTEM EXPLANATORY NOTES HSEN, ITEM (2), TO HEADING 8505 APPLIES TO ITEMS WHICH ARE INTENDED TO BE PERMANENT MAGNETS AFTER MAGNETISATION.