CLA-2-84:OT:RR:NC:1:104
Mr. Michael L. Kaster
Rolls-Royce Commercial Marine Inc.
2001 S. Tibbs Ave.
Speed Code S-36-1
Indianapolis, IN 46241
RE: The tariff classification of a Magnet Leg – Leg Support from Israel
Dear Mr. Kaster:
In your letter dated June 23, 2010 you requested a tariff classification ruling.
The imported article, Model #DG 1030 is a holding system called a Magnet Leg – Leg Supporter. It is a mechanical holder to hold sundry items such as dial and test indicators, medical instruments, light sources, microphones and any device small enough to be held by a clamp. This holding system is a stand-alone device. While the holding system may be attached by a magnetic base to any metal item with a magnetic attraction, it is not mounted to a specific machine or instrument. The holding system function is to only clasp an item. It does not contribute to the function of the item that is being held.
The holding system consists of three main parts: holder, arm and base. The holder is made of alloy steel. A device such as a dial indicator is secured to the holder by means of a hand-tightening screw knob. The screw knob adapts the holder to grasp articles of varying dimensions/measurements. The holding system is supplied with one arm made of black finished alloy steel. It has two sections. The top section is 101mm in length and the bottom section is 110mm in length. It contains a central screw knob locking mechanism to (1) securely position a device such as a dial indicator in close proximity to the machine or unit being measured and (2) hold it in the desired fixed position.
The base is made of non-metallic alloy steel. The base uses a “switchable on/off” base which means a knob on the base rotates a cage holding a magnet. When the knob is turned to the “off” position, the cage is turned away from the bottom of the base where the magnetic field is blocked due to the non magnetic alloy steel. When the knob is turned to “on” the cage is now turned toward the bottom of the base where the magnetic field is allowed to flow and the base becomes magnetically attached to any item that is magnetically attracted. The unit contains no electrical features such as switches. The magnetic attraction is used only to affix the holding system to a resting surface. It is not used in the clamping mechanism.
The applicable subheading for the Magnet Leg – Leg Support will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% 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 http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division