A HORSESHOE SHAPED MAGNET, WITH THE MAGNETIC BAR AT THE BOTTOM. INTENDED TO BE USED BY CHILDREN TO ASSIST IN LEARNING ABOUT MAGNETIC FORCES PACKAGED FOR RETAIL SALE IN A PLASTIC BAG

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- 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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 850519 PERMANENT MAGNETS AND ARTICLES INTENDED TO BECOME PERMANENT MAGNETS AFTER MAGNETISATION, MADE OF PLASTIC, TARIC CODE 8505199090 OTHER THAN AGGLOMERATED FERRITE. ALSO CLASSIFIED IN ACCORDANCE WITH HSENS, CHAPTER NOTES 8505 (2)