CBSA 推理
&&The 3-in-1 magnet phone holder consisting of the 3M adhesive pad, the magnet, the iron base and the steel plates, is considered to be a composite good. As such, it is classified in accordance with General Interpretative Rule 3(b). Rule 3(b) states, in part, that composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to General Interpretative Rule 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.&&&&Since the holder is incapable of performing its function without the magnet, it is the magnet which provides the essential character to the good. Heading 85.05 provides for, inter alia, permanent magnets. Guidance is provided by Item (2) to the Explanatory Note to heading 85.05, which states:&&&&Permanent magnets consist of pieces of hard steel, special alloys or other materials (e.g., barium ferrite agglomerated with plastics or synthetic rubber) which have been rendered permanently magnetic. Their shape varies according to the use for which they are designed. To reduce the tendency to de-magnetise, horseshoe-shaped magnets are often furnished with a bar of iron (the keeper) adhering to the two poles. Permanent magnets remain classified here whatever their use, including small magnets used, inter alia, as toys.&&&&Articles intended to become permanent magnets after magnetisation are recognisable as such by their shape and composition, generally being cubes or discs (tags) of metal or of agglomerated ferrite (e.g., barium ferrite).&&
