CLA-2-85:RR:NC:1:112 H80370

Mr. Peter W. Klestadt
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP
245 Park Avenue
New York, NY 10167-3397

RE: The tariff classification of a magnetic lifter from Italy

Dear Mr. Klestadt:

In your letter dated April 23, 2001, on behalf of Tecnomagnete SpA, you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, the magnetic lifter, identified as the MaxX manually controlled magnetic lifter, is a magnetic anchor system that is designed to be used with automatic lifting equipment. It consists of an outer housing with a hook at the top and a lever on the side. The hook is for use with the lifting equipment, and the lever is used to activate the magnetic features of the lifter itself.

The applicable subheading for the MaxX magnetic lifter will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets of metal. The rate of duty will be 2.1 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 212-637-7049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division