The tariff classification of a magnetic fuel saver from China

N250298 February 25, 2014 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Peter Woo East-West Associates Inc. 14821 Northam Street La Mirada, CA 90630 RE: The tariff classification of a magnetic fuel saver from China Dear Mr. Woo: In your letter which was received by this office on February 10, 2014, you requested a tariff classification ruling on behalf of your client Jun Qiang Liao. The item concerned is called the “Car Treasure”. The submitted literature describes this product as a magnetic fuel saver. It states that the item is a magnetizing economizer, energy and gasoline savings device for automobiles, motorcycles, tractors, ships, internal combustion engines, diesel generators and industrial fuel furnaces. The product creates a high magnetic force produced by permanent magnet linear cutting, purifying and increasing the atomization of fuel. The item is installed on the fuel line between the engine and fuel source. The “Car Treasure” magnetic fuel saver is a permanent magnet within a plastic housing. The unit is comprised of two half sections. The inner surface of each section has a semi-circular indent. In use the two halves would be placed around a fuel line. The magnetic force would connect the two halves, which would then fully surround the fuel line. It is stated that as the fuel passes the magnet it is purified and atomized, contaminants are removed from the fuel system through the use of the powerful permanent magnet. The “Car Treasure” does not contain any active or passive electrical elements. It is comprised solely of a metal magnet within two separate halves of a plastic housing. The applicable subheading for the “Car Treasure” magnetic fuel saver will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electromagnets; permanent magnets …: Permanent magnets …: Of metal.” The rate of duty will be 2.1%. 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 Steven Pollichino at (646) 733-3008. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division