CLA-2-85:RR:NC:1: 112 K82812
Mr. Mark Chien
MQ International Trade
6100 Song Breeze Trace
Duluth, GA 30097
RE: The Tariff Classification of “Rare Earth Metal“ Magnets from China.
Dear Mr. Chien
In your letter dated February 3, 2004, you requested a tariff classification ruling.
Your inquiry involves the importation of samarium cobalt and neodymium iron boron (NIB) magnets. They are commonly referred to as "neodymium" or "rare earth" magnets.
The applicable subheading for the “Rare Earth Metal“ Magnets will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTS), 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.
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 David Curran at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division