A PERSONALISED FRIDGE MAGNET CLIP. THE CLIP IS IN THE DESIGN OF AN ANIMAL WITH A NAME PAINTED ON THE TOP AND INCORPORATES AN INTEGRAL WOODEN PEG CLIP AND A MAGNET ON THE BACK FOR PLACING ONTO A FRIDGE.

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 3 (C) HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 8505 19 - PERMANENT MAGNETS AND ARTICLES INTENDED TO BECOME PERMANENT MAGNETS AFTER MAGNETISATION: OTHER THAN OF METAL CN CODE 850519 10 - PERMANENT MAGNETS OF AGGLOMERATED FERRITE TARIC 8505191090 - OTHER THAN FOR USE IN CERTAIN TYPES OF AIRCRAFT ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (2) TO HEADING 8505