CLA-2-85:OT:RR:NC:N1:102
Ms. Christine Sohar Henter
Barnes & Thornburg LLP
1717 Pennsylvania Avenue, N.W., Suite 500
Washington, D.C. 20006-4623
RE: The tariff classification of magnets from China
Dear Ms. Henter:
In your letter dated August 28, 2019 you requested a tariff classification ruling on behalf of your client Hutchinson Antivibration Systems, Inc. A sample was submitted and is being returned to you.
The products at issue are described as magnets. The Neodymium-Iron-Boron magnets are cylindrical in shape and have a center bore. The magnets measure approximately 14 millimeters in thickness and are neither flexible nor composite magnets. The magnets are used in the automotive industry and will be magnetized after being installed in their application.
The applicable subheading for the subject magnets will be 8505.11.0070, Harmonized Tariff Schedule of the United States (HTSUS), 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: Permanent magnets and articles intended to become permanent magnets after magnetization: Of metal: Sintered neodymium-iron-boron. 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 the 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