CLA-2 CO:R:C:M 089603 DWS
Mr. David Bierman
Colt Equipment Inc.
8300 Manchester Road
St. Louis, MO 63144
RE: Classification of Magnetizing and Demagnetizing Equipment
Dear Mr. Bierman:
This is in response to your letter of May 6, 1991,
concerning the classification of magnetizing and demagnetizing
equipment under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
The magnetizing instruments are generators which produce a
very high pulse current by discharging high voltage condensors.
A magnetizing device, which contains the piece or system which is
to be magnetized, is attached to the magnetizer. A pulse current
of 100 A (amps) up to 100,000 A generates a magnetic field which
is approximately five times as strong as the coercivity field of
the magnetic material. "Webster's Third New International
Dictionary", Merriam-Webster Inc., Springfield, Mass., 1986,
defines coercivity as "The property of a material determined by
the value of the coercive force when the material has been
magnetized to saturation." The magnetizing pulse only lasts a
fraction of a second. The condensors recharge during the pulse
pauses. These magnetizing instruments can be fitted with the
demagnetizing equipment.
ISSUE:
What is the classification of the magnetizing and
demagnetizing equipment under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Heading 8505, HTSUSA, provides for electromagnets. In
understanding the language of Heading 8505, HTSUSA, the
Explanatory Notes may be utilized. The Explanatory Notes,
although not dispositive, are to be used to determine the proper
interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128
(August 23, 1989). Explanatory Note 85.05 (1) (p.1340) provides
for:
Electro-magnets.
These are of various sizes and shapes according to the use
for which they are intended. They consist essentially of a
coil of wire wound around a core of soft iron, this core
being either in one piece or laminated. The passing of
electric current in the coil confers magnetic properties on
the core, which can then be used either for attraction or
repulsion.
Under this description, the magnetizing and demagnetizing
equipment are classifiable as electromagnets under Heading 8505,
HTSUSA. A pulse current generates an electric field, which can
be used for magnetic (attraction) or demagnetic (repulsion)
purposes. This is the only purpose that the equipment serves.
Since the magnetizing and demagnetizing equipment falls under the
description in Explanatory Note 85.05 (1), they are
classifiable under Heading 8505, HTSUSA, which provides for
electromagnets.
HOLDING:
The magnetizing and demagnetizing equipment is classifiable
under subheading 8505.90.80, HTSUSA, which provides for:
Electromagnets; permanent magnets and articles intended to
become permanent magnets after magnetization;
electromagnetic or permanent magnet chucks, clamps and
similar holding devices; electromagnetic couplings, clutches
and brakes; electromagnetic lifting heads; parts thereof:
Other, including parts: Other.
The general, column one rate of duty is 3.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division