CLA-2-85:OT:RR:NC:N1:109
Ms. Eva Lin
Test Rite Int’l. CO., LTD.
6F., No. 23, Hsin Hu 3rd Road
Nei Hu, Taipei 114
Taiwan, R.O.C.
RE: The tariff classification of an illuminated magnetic pick up tool from China
Dear Ms. Lin:
In your letter dated August 1, 2013, you requested a tariff classification ruling.
The merchandise subject to this ruling is an illuminated telescopic magnetic retriever. It is identified within the text of your request as item # TS0624A. It consists of a telescopic extendable tube that ends in a flexible goose neck extension. The goose neck extension is connected to a housing that incorporates an LED light with an incorporated metal magnet. This device is used to retrieve small metallic objects, such as nuts, bolts, and fasteners from hard to reach areas. The flexible goose neck allows the magnet to access hard to reach areas and around corners. The telescopic magnetic retriever is approximately 6 ¾ inches in length when collapsed and can be lengthened to 22 ½ inches when fully extended. The metal magnet is circular in shape, and surrounds the LED light at the tip of the device. The LEDs provide illumination within the immediate vicinity of the magnet in order to assist in the locating of nuts, bolts, and fasteners that are to be picked up by the magnet. A sample of the telescopic magnetic retriever was submitted for classification purposes and is being returned as per your request.
Note 3 to Section XVI, HTSUS, of which Chapters 84 and 85 are a part, states, in pertinent part, the following:
Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. This office is of the opinion that the principal function of this device is performed by the magnet. This is a device specifically used to retrieve metallic items that may have fallen out of reach. The magnet provides the sole means of retrieving those items. The LED light serves a subsidiary function. This device is used to attract and pick-up metallic objects and can do so without employing the LED light. The goose neck even allows for the retrieval of metallic objects in areas where they are not visible.
The applicable subheading for the illuminated telescopic magnetic retriever, item # TS0624A, will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Of metal.” The rate of duty will be 2.1 %.
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 Steven Pollichino at (646) 733-3008.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division