The tariff classification of a lighted pick up tool and mirror from China

N042720 November 17, 2008 CLA-2-85:OT:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Donna L. Hiltpold Customs Classification Administrator The Stanley Works 480 Myrtle Street New Britain, CT 06053 RE: The tariff classification of a lighted pick up tool and mirror from China Dear Ms. Hiltpold: In your letter dated October 27, 2008, you requested a tariff classification ruling. The merchandise subject to this ruling is a lighted pick up tool and mirror. It is identified within your letter as Item #92-642. This item is a hand-held device. It features a LED light, two inspection mirrors and a magnetic pick up end. The purpose of this item is to retrieve tools that have fallen into a vehicle’s engine. The applicable subheading for the lighted pick up tool and mirror (Item#92-642) will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become 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