CLA-2-84:OT:RR:NC:1:104
Mr. Steven R Keller
Cascade Corporation
2201 NE 201st Avenue
Fairview, OR 97024
RE: The tariff classification of Magnetic Fork Covers from Italy
Dear Mr. Keller:
In your letter dated January 3, 2014, you requested a tariff classification ruling.
From the information provided, the “Magnetic Fork Covers”, DAGS Part Number 6538264, are designed to be used with fork lift forks. It is said the covers are used to grip products that could be damaged from contact with bare forks. The forklift driver can easily install the covers on the forks very quickly, improving stability and decreasing the chances of the load slipping off the forks.
The “Magnetic Fork Covers” are constructed of an upper layer that consists of 70 durometer black rubber, a metal inner core and a bottom magnetic layer that measures approximately 1/16”thick. The rubber is molded around the edge of the magnet in order to hold it in place. The magnet is designed to hold the rubber onto the fork lift forks.
In your letter you suggested the classification should be in Heading 8505, 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”. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The General Rules of Interpretation and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. The Explanatory Notes (“ENs”) to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). As stated in the ENs to heading 85.05, i.e., exclusionary note (b), this heading does not cover “Electro magnets, permanent magnets or magnetic devices of this heading, when presented with machines, apparatus, toys, games, etc., of which they are designed to form part (classified with those machines, apparatus, etc.)”. This cover incorporates a magnet to hold the rubber in place on the fork lift forks only. The magnet is not performing the actual function of the “Magnetic Fork Cover”. The magnet is a part of the cover. The complete cover is not a magnet nor is the magnet the essential character of the cover. Therefore, heading 8505 is not applicable.
The applicable subheading for the “Magnetic Fork Covers”, DAGS Part Number 6538264, will be 8431.20.0000, HTSUS, which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8427”. The rate of duty will be Free.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division