The tariff classification of scriber/magnet from China.

N055604 April 6, 2009 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Ms. Donna Hiltpold The Stanley Works 480 Myrtle Street New Britain, CT 06053 RE: The tariff classification of scriber/magnet from China. Dear Ms. Hiltpold: In your letter dated March 20, 2009, you requested a tariff classification ruling. A sample was provided. You state you plan to have it outsourced from China in the future. You state: “This letter is a request for a binding ruling for item S301, a pocket scriber with magnetic pick-up. The scriber is made of steel, 5 7/16 inches in length, with a magnet at one end that is used to pick up a fastener or tool.” You also state: “We have the scriber classified under 9017.20.8080, other drawing, marking-out or mathematical calculating instruments, other. However, because a magnet is involved, we believe that it may be better classified under 8505.11.0000, permanent magnets and articles intended to become permanent magnets after magnetization, of metal.” Per the attached sheet, “The S301 Pocket Scriber with Magnetic Pick-Up retracts, and locks into position with a down twist of cover. Tungsten carbide tip leaves a clear mark.” The scriber is clearly designed to incise a visible mark into a material, which assume would normally be used in a guide for cutting it. Harmonized System Explanatory Note B to 9017 states: (B)  Markingout instruments.         (Markingout consists in marking construction lines, etc., on the surface of a part to be machined, sawn, etc.)…        (2)   Scribers and centre punches. At minimum, the scribing end of this composite good equally merits consideration in providing its essential character and is described by a heading later in the HTSUS. See HTSUS General Rule of Interpretation 3-c. The applicable subheading for the S301 will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" drawing or marking-out instruments. The rate of duty will be 4.6 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division