The tariff classification of a SecurMag from China

N034514 August 26, 2008 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Ms. Brook Whitaker Member Whitmann Holdings, LLC Post Office Box 101 Grandville, Michigan 49468-0101 RE: The tariff classification of a SecurMag from China Dear Ms. Whitaker: In your letter dated July 23, 2008, you requested a tariff classification ruling. The merchandise subject to this ruling is a SecurMag. The schematic you furnished identifies the SecurMag as P/N: S00005. The schematic reveals that the SecurMag, P/N S00005, is composed of a main frame, a release lever, magnet housing, a magnet, a frame mount, springs, a pin, and spacers. Based on your submitted drawings and photographs, the magnet is surrounded by a steel housing. The SecurMag is secured onto the outside body of a fork lift, near the bottom of the fork lift to prevent movement of the fork lift when a truck trailer is in motion. It is also used to secure a fork lift in place on a dock or in a warehouse to prevent movement when not in use. You suggested classification of the SecurMag under subheading 8709.90.0000, which provides for “Work truck, self-propelled…Parts.” However, the SecurMag is not a part of a fork lift as the presence of the SecurMag is not necessary for the fork lift to function. The SecurMag is merely an exterior device that attaches to the outer surface of the lift to stabilize it and prevent movement when not in use. Additionally, there is no provision in the Harmonized Tariff Schedule of the United States (HTSUS) for accessories for fork lifts or work trucks. As such, subheading 8709.90.0000 is inapplicable. The presence of the magnet within the steel housing enables the SecurMag to secure itself to the outer surface of the lift. The absence of the magnet would not enable the SecurMag to function as intended. Therefore, the essential character of this item is imparted by the magnet, which is provided for under heading 8505 of the HTSUS. The applicable subheading for the SecurMag (P/N: S00005) 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