CLA-2-85:OT:RR:NC:N1:103
Ryan Pasquale
Bomatec International Corp.
400 Finchdene Sq., Unit 6
Toronto, ON M1X1E2
Canada
RE: The tariff classification of a magnet ring from China
Dear Mr. Pasquale:
In your letter dated April 1, 2025, you requested a tariff classification ruling.
The merchandise under consideration is identified as a neodymium magnet ring, part number M013066C001.
The magnet ring has an outer diameter of 0.50 inches, an inner diameter of 0.23 inches, and a thickness of
0.80 inches. Post-importation, it will be incorporated into the plastic cap of a sensor applicator for the
Simplera sensor system. The Simplera sensor system provides real-time glucose values to the Simplera app,
which is installed on a compatible smart device, such as a tablet or smartphone.
The sensor applicator is a disposable tool that is used to attach the Simplera sensor to the skin. When a new
sensor is purchased, it is sealed inside the applicator and the magnet within the cap keeps the sensor in an
“OFF” state by temporarily disabling the circuit. The sensor is activated when the cap is removed.
The applicable subheading for the neodymium magnet ring, part number M013066C001, will be
8505.11.0070, 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: Permanent
magnets and articles intended to become permanent magnets after magnetization: Of metal: Sintered
neodymium-iron-boron.” The general rate of duty will be 2.1 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 8505.11.0070, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheading 8505.11.0070, HTSUS, listed above.
In your submission you requested consideration of a secondary classification under 9817.00.96, HTSUS,
which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the
permanently or chronically physically or mentally handicapped.
Subheading 9817.00.96, HTSUS, covers: “Articles specially designed or adapted for the use or benefit of the
blind or other physically or mentally handicapped persons; parts and accessories (except parts and
accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the
foregoing articles . . . Other.” The term “blind or other physically or mentally handicapped persons” includes
“any person suffering from a permanent or chronic physical or mental impairment which substantially limits
one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing,
hearing, speaking, breathing, learning, or working.” U.S. Note 4(a), Subchapter XVII, Chapter 98, HTSUS.
Subheading 9817.00.96, HTSUS, excludes “(i) articles for acute or transient disability; (ii) spectacles,
dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic
articles; or, (iv) medicine or drugs.” U.S. Note 4(b), Subchapter XVII, Chapter 98, HTSUS.
In Sigvaris, Inc. v. United States, 227 F. Supp 3d 1327, 1336 (Ct. Int’l Trade 2017), aff’d, 899 F.3d 1308
(Fed. Cir. 2018), the U.S. Court of International Trade explained that “specially” means “to an extent greater
than in other cases or towards others” and “designed” means something that is “done, performed, or made
with purpose and intent often despite an appearance of being accidental, spontaneous, or natural.” We must
first evaluate “for whose, if anyone’s, use and benefit is the article specially designed,” and then, whether
“those persons [are] physically handicapped [].” Sigvaris, 899 F.3d at 1314.
The Court of Appeals for the Federal Circuit clarified in Sigvaris, 899 F.3d at 1314-15 that to be “specially
designed,” the merchandise “must be intended for the use or benefit of a specific class of persons to an extent
greater than for the use or benefit of others” and adopted the five factors used by U.S. Customs and Border
Protection (CBP):
(1) the physical properties of the article itself (i.e., whether the article is easily distinguishable by properties
of the design, form, and the corresponding use specific to this unique design, from articles useful to
non-handicapped persons); (2) whether any characteristics are present that create a substantial probability of
use by the chronically handicapped so that the article is easily distinguishable from articles useful to the
general public and any use thereof by the general public is so improbable that it would be fugitive; (3)
whether articles are imported by manufacturers or distributors recognized or proven to be involved in this
class or kind of articles for the handicapped; (4) whether the articles are sold in specialty stores which serve
handicapped individuals; and, (5) whether the condition of the articles at the time of importation indicates
that these articles are for the handicapped.
Based on the information supplied, the neodymium magnet ring, part number M013066C001, does not satisfy
the 5 factors set out by CBP. While the magnet ring is manufactured to specific dimensions, it does not have
any other unique characteristics. The permanent magnet is not specially adapted or designed in such a way
that indicates it is dedicated for use with any particular machine. As a result, it is the opinion of this office
that a secondary classification will not apply in subheading 9817.00.96, HTSUS.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we
note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division