The tariff classification of a finger cot or fingerstall from Pakistan

NY M80898 March 6, 2006 CLA-2-85:RR:NC:MM:109 M80898 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Mr. Casper M. Terpinski TurnPro 410 Tuxedo Avenue San Antonio, TX 78209 RE: The tariff classification of a finger cot or fingerstall from Pakistan Dear Mr. Terpinski: In your letter dated February 1, 2006, you requested a tariff classification ruling. The merchandise subject to this ruling is identified in your letter as a finger cot or fingerstall. This product is commercially referred to in layman’s terms as a magnetic finger glove. However, this item is not a glove because it does not cover the whole hand. It is worn on the index finger and is used to hold and pick up small metal (ferrous) objects such as fasteners. This particular finger cot (fingerstall) is specifically designed to start or remove fasteners (metal objects) in hard to reach places. The finger cot (fingerstall) is synthetic, being made from amara, spandex, Lycra( and polyester), with a non-flexible metal neodymium disc magnet on the tip of the finger cot (fingerstall). The essential character of this item is that of the metal magnet. A sample of the merchandise was submitted to this office for classification purposes. The applicable subheading for the finger cot or fingerstall will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Of metal.” The duty rate will be 2.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Articles classifiable under subheading 8505.11.0000, HTSUS, which are products of Pakistan may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division