CLA-2-85:RR:NC:1: 112 B89568

Ms. Deborah Sullivan
Schenker International, Inc.
1933 Evans Road
Cary, NC 27513

RE: The tariff classification of various magnets and magnetic devices from the Netherlands

Dear Ms. Sullivan:

In your letter dated September 8, 1997, on behalf of Wen Technology, Inc., you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, there are four different items in question, as follows:

- Alnico chucks and holders - These are magnetic devices of various types in which magnets are used to hold work pieces in place while they are being worked.

- Neodymium and ceramic magnets - These are mainly circular magnetic pieces used in a variety of applications.

- Permanent lifters - These are devices which incorporate permanent magnets for lifting material.

- Electro lifters - These are electromagnets which are used for lifting material.

The applicable subheading for the alnico chucks and holders will be 8505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for magnetic work holders and parts thereof. The rate of duty will be 2 percent ad valorem. The applicable subheading for the neodymium magnets and neodymium permanent lifters will be 8505.11.0000, HTS, which provides for permanent magnets of metal. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the ceramic magnets and ceramic permanent lifters will be 8505.19.0000, HTS, which provides for permanent magnets of other than metal. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the electro lifters will be 8505.30.0000, HTS, which provides for electromagnetic lifting heads. The rate of duty will be 1.6 percent ad valorem.

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 David Curran at 212-466-5680.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division