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

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