The tariff classification of "Ferro Filter" magnetic straps from Canada

NY 875097 JUNE 12, 1992 CLA-2-84:S:N:N1:105 875097 CATEGORY: Classification TARIFF NO.: 8421.99.0080 Mr. Stanley Owen Ferro Technologies 885-A Ethel Street Kelowna, B.C., Canada V1Y 2V9 RE: The tariff classification of "Ferro Filter" magnetic straps from Canada Dear Mr. Owen: In your letters dated May 20 and 27, 1992 you requested a tariff classification ruling. The "Ferro Filter" magnetic straps are secured around automotive engine oil filters by velcro strips sewn thereto. The outer shell of the strap is nylon, while the inside backing is part nylon and part plastics. The purpose of the shell and backing is to enclose and support four magnets, whose function is to further purify the oil by attracting to the walls of the oil filter, around which the strap is wrapped, any ferrous impurities. While articles of textile material for technical uses are excluded from Section XVI, Harmonized Tariff Schedule of the United States (HTS), by Note 1(e) thereto, these straps do not have the essential character of textile articles. Rather, their essential character is imparted by the magnets. Thus, the straps are not excluded from Chapter 84, HTS. Accordingly, the applicable subheading for the "Ferro Filter" magnetic straps will be 8421.99.0080, HTS, which provides for other parts of filtering or purifying machinery and apparatus for liquids or gases. The rate of duty will be 3.9 percent ad valorem. Goods classifiable under subheading 8421.99.0080, HTS, which have originated in the territory of Canada, will be entitled to a 0.7 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport