The tariff classification of a magnetic induction device from Spain

NY 894809 March 11, 1994 CLA-2-84:S:N:N1:894809 105 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Mr. William H. Hill, Jr. William H. Hill, Jr. Attorneys And Counselors At Law 2106 Sawgrass Village Ponte Vedra Beach, Florida 32082 RE: The tariff classification of a magnetic induction device from Spain Dear Mr. Hill: In your letter dated February 9, 1994 you requested a tariff classification ruling on behalf of Ruvic, L. C. A sample was submitted with your request. The magnetic induction device is a round plastic receptacle containing two sets of magnets separated from the central chamber by a housing. A baffle with holes separates the two sets of magnets in the center of the chamber. The device is connected to a water supply system. Water entering the device is exposed to the magnetic field created by the magnets causing a structure and orientation change of the molecules contained in the water. The applicable subheading for the magnetic induction device will be 8421.21.000, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering or purifying machinery and apparatus for water. The rate of duty will be 3.9 percent ad valorem. 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