The tariff classification of a turbine with axle (magnetized) from Mexico.

N019902 December 4, 2007 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Ms. Sara M. Hachmann Access Business Group International 7575 Fulton Street East, Mail Code: 49-1Q Ada, MI 49355 RE: The tariff classification of a turbine with axle (magnetized) from Mexico. Dear Ms. Hachmann: In your letter dated November 14, 2007, you requested a tariff classification ruling. The ruling pertains to the classification of an item referred to in your letter as a turbine with axle and identified as SKU No. WSA1351. A sample of the turbine with axle (SKU No. WSA1351) was submitted for classification purposes and is being returned as per your request. The turbine with axle (SKU No. WSA 1351) is designed for use in a home water treatment system. It is made from a material that is magnetized to give it a magnetic field. This item measures approximately .56 inches in height and .31 inches in diameter at its widest points, and features a threaded, thermoplastic-bonded hard ferrite (magnetized) turbine encircling a stainless steel axle shaft (or pole). This component is placed in the water path of a home water treatment system and spins with the flow of water. The pulses from the spinning magnetic field, which is created by the magnetized ferrite as it spins in the water flow, are counted by the electronics in the water treatment system to determine the water flow rate. You suggested that the classification of the turbine with axle (SKU No. WSA 1351) is Harmonized Tariff Schedule of the United States (HTSUS) number 8421.99.0080, which provides for “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Parts: Other: Other.” However, the turbine with axle is a magnetized ferrite encircling a stainless pole (or axle shaft) and is more specifically provided for as a permanent magnet under heading 8505. As such, HTSUS subheading 8421.99.0080 is inapplicable. The applicable subheading for the turbine with axle (SKU No. WSA1351) will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Other.” The general rate of duty will be 4.9 percent ad valorem. 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division