CLA-2-85:OT:RR:NC:N1:109
Mr. John P. Sopchak
Materials Manager
Kilian Manufacturing Corporation
1728 Burnet Avenue
P.O. Box 6974
Syracuse, NY 13217-6974
RE: The tariff classification of NdFeB (Neodymium-Iron-Boron) magnets from China
Dear Mr. Sopchak:
In your letter dated June 14, 2011, you requested a tariff classification ruling.
The merchandise subject to this ruling is NdFeB (Neodymium-Iron-Boron) magnets, also known as rare earth magnets and neo magnets. The magnets, which are neither flexible nor composite magnets, will be imported non-magnetized. They measure 17mm in diameter by 4.1mm thick and after importation will be assembled into a piston assembly, which ultimately becomes part of an automotive transmission.
Neodymium magnets are made up of a compound called NIB, for Neodymium-Iron-Boron (Nd2Fe14B). Neodymium-Iron-Boron is made from an alloy of neodymium, iron, and boron to for the Nd2Fe14B. An alloy is a metallic solid solution composed of two or more elements. Neodymium is a soft silvery metal chemical element. Iron is a metal chemical element in the first transition series. Boron is a metalloid chemical element. Based on the composition of the NdFeB (Neodymium-Iron-Boron) magnets, they are magnets of metal.
The applicable subheading for the NdFeB (Neodymium-Iron-Boron) magnets 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