N278617 N2 Ruling Active

The tariff classification of a magnetic system from Denmark.

Issued September 23, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.90.7501

Headings: 8505

Product description

The imported magnetic system consists of four quadrupole magnets and four dipole magnets. The system will also be imported with eight support stands and lifting heads that will be used to place the electromagnets on the stands. It is said that the magnets function as electromagnets in which an electric current flows through a coil and are designed to be used in a variety of machines. This includes an In-flight Radioactive Isotope Separator, where the four dipole magnets are used to change beam direction and the four quadrupole magnets are used for beam focusing. The eight magnets are made of iron, steel and copper and are rectangular or cylindrical in shape.

CBP rationale

The applicable subheading for the magnetic system of quadrupole and dipole magnets will be 8505.90.7501, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electromagnets; … Other, including parts: Other.

Full text

N278617 September 23, 2016 CLA-2-85:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8505.90.7501 Mr. Michael Oprondek Argonne National Laboratory 9700 S. Cass Avenue Lemont, IL 60439 RE: The tariff classification of a magnetic system from Denmark. Dear Mr. Oprondek: In your letter you requested a tariff classification ruling for a magnetic system. The imported magnetic system consists of four quadrupole magnets and four dipole magnets. The system will also be imported with eight support stands and lifting heads that will be used to place the electromagnets on the stands. It is said that the magnets function as electromagnets in which an electric current flows through a coil and are designed to be used in a variety of machines. This includes an In-flight Radioactive Isotope Separator, where the four dipole magnets are used to change beam direction and the four quadrupole magnets are used for beam focusing. The eight magnets are made of iron, steel and copper and are rectangular or cylindrical in shape. The applicable subheading for the magnetic system of quadrupole and dipole magnets will be 8505.90.7501, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electromagnets; … Other, including parts: Other. The general rate of duty will be 1.3 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 https://hts.usitc.gov/current. 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 Sandra Martinez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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