The tariff classification of a telescopic magnetic retriever with goose neck from China

N181438 September 19, 2011 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Mr. Kevin Maher C-Air Customs Brokers International Freight Forwarders 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a telescopic magnetic retriever with goose neck from China Dear Mr. Maher: In your letter, which was received by this office on August 22, 2011, you requested a tariff classification ruling on behalf of your client, Betterment International. The merchandise subject to this ruling is a telescopic magnetic retriever with goose neck (product number 24-888-01). It is a handheld device with a flexible goose neck. It contains a metal magnet, a telescopic extendable tube, three light emitting diodes (LEDs), four button cell batteries, and a metal clip on the outside so that the user can secure it to his/her pocket. It is used to retrieve small metallic objects, such as nuts, bolts, and fasteners from hard to reach areas. The flexible goose neck enables the metal magnet to reach any hidden vicinity and tight and turning corners that a straight telescopic extendable tube could not reach. The telescopic magnetic retriever is approximately 7” in length and can be lengthened to 22” when fully extended. The metal magnet is in a circular donut shape, which is placed at the tip of the device. The donut hole allows for the three LEDs to illuminate light through the center of it. The LEDs provide lighting in the immediate and dark vicinity of the magnet in order to locate nuts, bolts, and fasteners that would be picked up by the magnet. The LEDs are powered by four button cell batteries housed behind the magnet. A sample of the telescopic magnetic retriever was submitted for classification purposes and is being returned as per your request. 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 telescopic magnetic retriever with goose neck 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 telescopic magnetic retriever with goose neck (product number 24-888-01) 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