F83261 F8 Ruling Active

The tariff classification of a superconducting magnet from England

Issued March 3, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.90.8000

Headings: 8505

Product description

As indicated by the submitted descriptive literature, the superconducting magnet consists of three electromagnets incorporated into a housing that eventually forms the upper portion of a complete magnetic surgery system. The magnets themselves are mounted in this housing at right angles to each other and interact with a magnetic tip that is used by a surgeon when performing neurosurgery on the skull of an individual.

CBP rationale

The applicable subheading for the superconducting magnet will be 8505.19.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other magnets: Other.

Full text

NY F83261 March 3, 2000 CLA-2-85:RR:NC:1:112 F83261 CATEGORY: Classification TARIFF NO.: 8505.90.8000 Mr. Jack Barry Fritz Companies, Inc. Hood Business Park 500 Rutherford Avenue Charlestown, MA 02129 RE: The tariff classification of a superconducting magnet from England Dear Mr. Barry: In your letter dated February 11, 2000, on behalf of Oxford Instruments America, Inc., you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the superconducting magnet consists of three electromagnets incorporated into a housing that eventually forms the upper portion of a complete magnetic surgery system. The magnets themselves are mounted in this housing at right angles to each other and interact with a magnetic tip that is used by a surgeon when performing neurosurgery on the skull of an individual. The applicable subheading for the superconducting magnet will be 8505.19.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other magnets: Other. The rate of duty will be 1.3 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 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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