The tariff classification of an extendable magnetic retriever from China

N031344 July 8, 2008 CLA-2-85:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Mr. Artem Kalajyan Olympia Tools International, Inc. 18051 Arenth Avenue City of Industry, CA 91748 RE: The tariff classification of an extendable magnetic retriever from China Dear Mr. Kalajyan: In your letter dated June 19, 2008 you requested a tariff classification ruling. The merchandise subject to this ruling is an extendable magnetic retriever. The extendable magnetic retriever is a handheld device with a light emitting diode (LED) and a metal magnet. It is used to retrieve small metallic objects such as nuts, bolts, and fasteners from hard to reach areas. The device is approximately seven inches in length and can be lengthened to thirty-one inches when fully extended. It has a small circular metal donut shaped magnet at the tip of the device and an LED peeking through the center of the donut hole of the magnet. The LED provides limited lighting in the immediate vicinity of the magnet in order to locate the nuts, bolts, and fasteners that are going to be picked up. The LED is powered by three button cell batteries housed behind the magnet. This device is not a hand tool because it does not have a working edge that performs an operation to accomplish something nor is it an illuminating article because the additional feature of the illumination does not transform the basic purpose of the imported article from use as such into some other use. Also, the illumination feature does not give the article a use in addition to its intended use. The essential character of the extendable magnetic retriever is imparted by the metal magnet that is used to retrieve small metal objects. As such, this item is classified as a metal magnet. The applicable subheading for the extendable magnetic retriever 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 rate of duty 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/. 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