In ruling NY N314064, Customs and Border Protection (CBP) discussed the classification of a 3-in-1 magnetic sweeper from China. This item is designed to magnetically attract nails, screws, metal filings, and other metal scrap (ferrous material) from floors, walkways, driveways, parking lots, and work areas. This magnetic sweeper is composed of ceramic magnets (predominantly ferric oxide material) and a steel bar enclosed in a heavy-gauge steel and aluminum housing. A quick release handle, mounting brackets, removable tow handle, and semi-pneumatic wheels on both sides are attached. As the sweeper moves across the ground, the magnets attract the ferrous metal debris. When the quick release handle is pulled, the collected debris is emptied out, where it can then be cleaned up. The item can be pushed or pulled by the handle, mounted using eyebolts on the forks of a forklift, hung from a vehicle, and towed behind a vehicle.
CBP determined the applicable subheading is 8505.19.3000, HTSUS, which provides for Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Other. The rate of duty will be 4.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8505.19.3000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, the Chapter 99 subheading, 9903.88.03, in addition to subheading 8505.19.3000, HTSUS, must be reported.