B89568 B8 Ruling Active

The tariff classification of various magnets and magnetic devices from the Netherlands

Issued October 10, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.11.0000, 8505.90.4000, 8505.30.0000, 8505.19.0000

Headings: 8505

Product description

As indicated by the submitted descriptive literature, there are four different items in question, as follows: - Alnico chucks and holders - These are magnetic devices of various types in which magnets are used to hold work pieces in place while they are being worked. - Neodymium and ceramic magnets - These are mainly circular magnetic pieces used in a variety of applications. - Permanent lifters - These are devices which incorporate permanent magnets for lifting material. - Electro lifters - These are electromagnets which are used for lifting material.

CBP rationale

The applicable subheading for the alnico chucks and holders will be 8505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for magnetic work holders and parts thereof. The applicable subheading for the neodymium magnets and neodymium permanent lifters will be 8505.11.0000, HTS, which provides for permanent magnets of metal. The applicable subheading for the ceramic magnets and ceramic permanent lifters will be 8505.19.0000, HTS, which provides for permanent magnets of other than metal. The applicable subheading for the electro lifters will be 8505.30.0000, HTS, which provides for electromagnetic lifting heads.

Full text

NY B89568 October 10, 1997 CLA-2-85:RR:NC:1: 112 B89568 CATEGORY: Classification TARIFF NO.: 8505.90.4000; 8505.11.0000; 8505.19.0000; 8505.30.0000 Ms. Deborah Sullivan Schenker International, Inc. 1933 Evans Road Cary, NC 27513 RE: The tariff classification of various magnets and magnetic devices from the Netherlands Dear Ms. Sullivan: In your letter dated September 8, 1997, on behalf of Wen Technology, Inc., you requested a tariff classification ruling. As indicated by the submitted descriptive literature, there are four different items in question, as follows: - Alnico chucks and holders - These are magnetic devices of various types in which magnets are used to hold work pieces in place while they are being worked. - Neodymium and ceramic magnets - These are mainly circular magnetic pieces used in a variety of applications. - Permanent lifters - These are devices which incorporate permanent magnets for lifting material. - Electro lifters - These are electromagnets which are used for lifting material. The applicable subheading for the alnico chucks and holders will be 8505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for magnetic work holders and parts thereof. The rate of duty will be 2 percent ad valorem. The applicable subheading for the neodymium magnets and neodymium permanent lifters will be 8505.11.0000, HTS, which provides for permanent magnets of metal. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the ceramic magnets and ceramic permanent lifters will be 8505.19.0000, HTS, which provides for permanent magnets of other than metal. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the electro lifters will be 8505.30.0000, HTS, which provides for electromagnetic lifting heads. The rate of duty will be 1.6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist David Curran at 212-466-5680. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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