CLA-2-85:OT:RR:NC:N2:212
Martha Kirby
Thompson Ahern & Company
6299 Airport Road
Mississauga, ON L4V 1N3
Canada
RE: The tariff classification of a magnetic encoder from Canada
Dear Ms. Kirby:
In your letter dated December 7, 2020, you requested a tariff classification ruling on behalf of your client, Industrial Encoder Corporation.
The merchandise under consideration, identified by model number US581, is described as an incremental magnetic encoder. The item consists of a metal housing within which is a magnetic disk surrounding a shaft and various electronic components. When the disk spins around the shaft a non-electrical impulse is generated that is converted to an electrical signal within the encoder and sent to a separate control device. The subject encoders are built to the end-user’s specifications and can be used in a variety of applications. Typical uses include measuring speed, position, or direction within a mechanical or electrical system.
The applicable subheading for the magnetic encoder, model number US581, will be 8543.70.4500, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Electric synchros and transducers; flight data recorders; defrosters and demisters with electric resistors for aircraft: Other.” The general rate of duty will be 2.6% 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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division