The tariff classification of an "EQUIL" device from Luxembourg

NY C82687 January 28, 1998 CLA-2-85:RR:NC:1: 112 C82687 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Mr. Marco Schlesser Polyma (USA), Inc. 3049 Ulena Street, #709 Honolulu, Hawaii 96819-1949 RE: The tariff classification of an "EQUIL" device from Luxembourg Dear Mr. Schlesser: In your letter dated December 10, 1997 you requested a tariff classification ruling. As indicated by the submitted literature and samples, the "EQUIL" device is advertised as a product which reduces the hazards of electromagnetic radiation associated with computer terminals. This device consists of three circular resin discs with a self-adhesive backing. An alcomax magnetic bar and a graphite bar are encased in each of the disks. In use, these discs are attached to the front of the computer monitor in a triangular arrangement. One of the disks is placed at the top center, and each of the remaining disks is placed in the bottom left hand and bottom right hand corners. It is claimed that the harmful effects of the radiation waves will be neutralized by the disks. Since each of the disks is considered a composite good consisting of a metal magnetic bar, a graphite bar, and a resin housing, and since an essential character cannot be determined, classification will be in accordance with General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States, (HTS), under the heading which appears last in numerical order in the tariff schedule. The applicable subheading for the "EQUIL" device will be 8505.11.0000, HTS, which provides for permanent magnets of metal. The rate of duty will be 2.3 percent ad valorem. 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 David Curran at 212-466-5680. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division