CLA-2-85:OT:RR:NC:N1:102

Tomomi Claire Tsuchiya
Trinity Inc.
2-14-17 Tohoku
Niiza-shi, Saitama Prefecture 352-0001
Japan

RE: The tariff classification of a magnet from China.

Dear Ms. Tsuchiya:

In your letter dated July 7, 2015 you requested a tariff classification ruling.

You intend to import MAGDOT, part number NA-MAGDOT-SL/EN, which includes a set of three neodymium magnets that have a textured stainless steel finish. The MAGDOT magnets secure metal cable connectors and other metal articles, such as paper clips by magnetically keeping the metal articles in their designated location. Each magnet is circular in shape and one side of the magnet contains double-sided tape that allows each magnet to affix to various types of work and home surfaces. Each magnet weighs three grams and measures 15.1 millimeters in width by 15.1 millimeters in height by 4 millimeters in diameter. The applicable subheading for the MAGDOT, part number NA-MAGDOT-SL/EN, will be 8505.11.0070, HTSUS, which provides for  Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; Of metal; Sintered-neodymium-iron boron. The duty rate is 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/. Your inquiry does not provide enough information for us to provide a classification for the MAGMAT and MAGFIT. Your request for a classification ruling should include the following information for each: Please provide a sample and advertising literature or a brochure for each article. Identify the components of each article, e.g., fabric, plastic and gel. Are the articles sewn or glued? Submit a detailed cross section for each article.  Include a detailed explanation of how the articles function and describe how the magnetic elements contained within the articles hold metal items. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division