The tariff classification of an EZ LIFT lifting magnet from Singapore

N025241 April 10, 2008 CLA-2-85:OT:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Mr. Charles Whittier Shields President Shields Company Inc. 4474 Market Street Ventura, CA 93003 RE: The tariff classification of an EZ LIFT lifting magnet from Singapore Dear Mr. Shields: In your letter dated March 26, 2008, you requested a tariff classification ruling. The merchandise subject to this ruling is a lifting magnet. It is identified within the descriptive literature as an EZ LIFT. The EZ LIFT does not require electricity to function. It is used to move plate steel, block or round steel, and iron material for loading and unloading most work-pieces including press molds, plastic molds, machined parts, etc. To operate the EZ LIFT the lever is placed in the “ON” position to engage the magnet. The spring-loaded lock keeps the magnet engaged until it is released. The various ELM models are ELM 100, ELM 300, ELM 600, ELM 1,000, and ELM 2,000. Depending on the model the EZ LIFT can lift up to 4,400 lbs.
The applicable subheading for the EZ LIFT lifting magnets (models ELM 100, ELM 300, ELM 600, ELM 1,000, and ELM 2,000) will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Of metal.” The rate of duty will be 2.1 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