N170957 N1 Ruling Active

The tariff classification of NdFeB (Neodymium-Iron-Boron) magnets from China

Issued July 13, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.11.0000

Headings: 8505

Product description

The merchandise subject to this ruling is NdFeB (Neodymium-Iron-Boron) magnets, also known as rare earth magnets and neo magnets. The magnets, which are neither flexible nor composite magnets, will be imported non-magnetized. They measure 17mm in diameter by 4.1mm thick and after importation will be assembled into a piston assembly, which ultimately becomes part of an automotive transmission. Neodymium magnets are made up of a compound called NIB, for Neodymium-Iron-Boron (Nd2Fe14B). Neodymium-Iron-Boron is made from an alloy of neodymium, iron, and boron to for the Nd2Fe14B. An alloy is a metallic solid solution composed of two or more elements. Neodymium is a soft silvery metal chemical element. Iron is a metal chemical element in the first transition series. Boron is a metalloid chemical element. Based on the composition of the NdFeB (Neodymium-Iron-Boron) magnets, they are magnets of metal.

CBP rationale

The applicable subheading for the NdFeB (Neodymium-Iron-Boron) magnets 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.

Full text

N170957 July 13, 2011 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Mr. John P. Sopchak Materials Manager Kilian Manufacturing Corporation 1728 Burnet Avenue P.O. Box 6974 Syracuse, NY 13217-6974 RE: The tariff classification of NdFeB (Neodymium-Iron-Boron) magnets from China Dear Mr. Sopchak: In your letter dated June 14, 2011, you requested a tariff classification ruling. The merchandise subject to this ruling is NdFeB (Neodymium-Iron-Boron) magnets, also known as rare earth magnets and neo magnets. The magnets, which are neither flexible nor composite magnets, will be imported non-magnetized. They measure 17mm in diameter by 4.1mm thick and after importation will be assembled into a piston assembly, which ultimately becomes part of an automotive transmission. Neodymium magnets are made up of a compound called NIB, for Neodymium-Iron-Boron (Nd2Fe14B). Neodymium-Iron-Boron is made from an alloy of neodymium, iron, and boron to for the Nd2Fe14B. An alloy is a metallic solid solution composed of two or more elements. Neodymium is a soft silvery metal chemical element. Iron is a metal chemical element in the first transition series. Boron is a metalloid chemical element. Based on the composition of the NdFeB (Neodymium-Iron-Boron) magnets, they are magnets of metal. The applicable subheading for the NdFeB (Neodymium-Iron-Boron) magnets 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →