The tariff classification of magnetic article sorting system from Canada

N361808 June 16, 2026 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9599 Robert Leo Meeks, Sheppard, Leo & Pillsbury LLP 570 Lexington Avenue, Ste. 2405 New York, NY 10022 RE: The tariff classification of magnetic article sorting system from Canada Dear Mr. Leo: In your letter dated May 26, 2026, you requested a tariff classification ruling. The item under consideration is a magnetic article sorting system (MASS). The system is designed for use in material recovery and recycling facilities to separate ferrous metal from mixed recyclable waste streams without human assistance. The MASS consists of an integrated overhead permanent magnet, magnet housing/support assembly, ferrous discharge chute/deflector arrangement, conveyor, hopper/sidewall assembly, guarding, controls, and related support components. In operation, mixed recyclable material is loaded into the system and conveyed through a magnetic separation zone. As the material passes underneath the overhead permanent magnet, ferrous metal is attracted to the magnetic field and removed from the mixed material stream. The captured item is directed to a dedicated discharge area designated for ferrous material. The non-ferrous and non-magnetic material continues through the system for further handling. In your submission, you suggest that the MASS is classifiable in subheading 8479.89.9599, Harmonized Tariff Schedule of the United States (HTSUS), as a machine having an individual function not specified or included elsewhere in Chapter 84. We agree. The MASS is a composite machine within the meaning of Note 3 to Section XVI, HTSUS. The principal function of the MASS is the separation or sorting of ferrous metal from mixed material streams, which falls in heading 8479, HTSUS. See, e.g., Headquarters Ruling Letter (HQ) H314738, dated Sept. 17, 2024. The applicable subheading for the magnetic article sorting system (MASS), imported together in a single shipment, will be 8479.89.9599, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division