10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

813032 81 Ruling Active

The tariff classification of a magnetic pattern designer, and an accessory pack from Canada

Issued August 23, 1995 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

81 813032 (August 23, 1995)

Tariff classification

HTS codes: 8505.19.0000

Headings: 8505

Product description

The tariff classification of a magnetic pattern designer, and an accessory pack from Canada

Full text

NY 813032 August 23, 1995 CLA-2-85:S:N:N1: 112 813032 CATEGORY: Classification TARIFF NO.: 8505.19.0000 Ms. Connie Torosian Martindale Pond Creations 18 Dalemere Crescent St. Catharines, Ontario Canada, L2N 7K5 RE: The tariff classification of a magnetic pattern designer, and an accessory pack from Canada Dear Ms. Torosian: In your letter dated July 21, 1995 you requested a tariff classification ruling. As indicated in your letter, there are four (4) items covered by this request. Item 1 is a "Quilt Pattern Designer" and consists of a 12 inch square metal sheet with 32 accompanying rubber ferrite magnetic triangles of various colors. The magnetic triangles can be moved to form various patterns, helping to assist in the designing of geometric quilting patterns. Item 2, identified as "Colour Me In" packs, is an accessory for use with Item 1 and consists of a set of the 32 triangle shaped rubber ferrite magnets. Items 3 and 4 are identified as "Children's Toy", and are described as identical to Items 1 and 2, except that the design and wording on the package top header card will be different to reflect an aim at the children's toy market. The applicable tariff provision for the "Quilt Pattern Designer (Item 1) and the "Colour Me In" packs (Item 2) will be 8505.19.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other permanent magnets. The general rate of duty will be 4.9 percent ad valorem. We are unable to provide a tariff classification for Items 3 and 4 without a sample or specific information as to how these items will be designed to appeal to children. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 813032

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.