CLA-2-85:OT:RR:NC:N1:103
Melissa Cannon
Master Magnetics, Inc.
1211 Atchison Court
Castle Rock, CO 80109
RE: The tariff classification of a 3-in-1 magnetic sweeper from China
Dear Ms. Cannon:
In your letter dated August 19, 2020 you requested a tariff classification ruling.
The item under consideration is a 3-in-1 magnetic sweeper, part numbers MS3N1-48, MS3N1-60, MS3N1-72, MS3N1-84, and MS3N1-96, designed to magnetically attract ferrous metal debris, such as nails, screws, metal filings, and other metal scrap from floors, walkways, driveways, parking lots, and work areas. The item consists of ceramic magnets (predominantly ferric oxide material) and a steel bar enclosed in a heavy-gauge steel and aluminum housing. Attached is a quick release handle, mounting brackets, removable tow handle, and semi-pneumatic wheels on both sides. As the sweeper moves across the ground, the magnets attract ferrous metal debris. When the quick release handle is pulled, it creates a gap wide enough to dislodge the collected debris, where it can then be cleaned up. The item can be used in several configurations including being pushed or pulled by the handle, mounted using eyebolts on the forks of a forklift, hung from a vehicle, and towed behind a vehicle. Each part number is identical in design with the exception of the sweeping width, which come in 48 inches, 60 inches, 72 inches, 84 inches, or 96 inches.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
In your request you suggest the 3-in-1 magnetic sweeper is properly classified in subheading 8505.11.0030, 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: Ceramic. While we agree that the article is classified within heading 8505, HTSUS, we disagree at the subheading level.
The 3-in-1 magnetic sweeper is a composite good consisting of steel, aluminum, and rubber materials, which make up components including magnets, wheels, a steel bar, a handle and various hardware to form a complete article. It is the opinion of this office that the article is distinguished by the magnetic component, which allows it to function as a magnet. Accordingly, the magnetic portion appears to be of primary importance to the composite article and the component which imparts its essential character. Composite goods in which a magnet is used to “sweep” metal articles have previously been classified in subheading 8505.19.3000. See NY ruling N302895 dated April 3, 2019.
As such, the applicable subheading for the 3-in-1 magnetic sweeper, part numbers MS3N1-48, MS3N1-60, MS3N1-72, MS3N1-84 and MS3N1-96, will be 8505.19.3000, 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: Other: Other. The rate of duty will be 4.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8505.19.3000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8505.19.3000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division