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The tariff classification of a magnetic figurine and Christmas tree ornament from Canada.
Issued November 13, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 815479 (November 13, 1995)
Tariff classification
HTS codes: 9505.10.2500, 8505.19.0000
Product description
The items at issue are hand made bread dough figurines. One in the shape of an elephant contains a magnet in the back of the figurine. The other figurine, in the shape of a cat, has a loop for hanging from a Christmas tree.
CBP rationale
The applicable subheading for the figurine with the magnet attached will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets and articles intended to become permanent magnets after magnetization. The applicable subheading for the Christmas tree ornament will be 9505.10.2500 Harmonized Tariff Schedule of the United States (HTS), which provides for other Christmas tree ornaments.
Full text
NY 815479 November 13, 1995 CLA-2-85:R:N4:112 815479 CATEGORY: Classification TARIFF NO.: 8505.19.0000; 9505.10.2500 Mr. Dave Ryan Fritz Companies. Inc. P.O. Box 147 Sweetgrass, MT 59484 RE: The tariff classification of a magnetic figurine and Christmas tree ornament from Canada. Dear Mr. Ryan: In your letter dated October 10, 1995, on behalf of your client, Loo's Crafts Ltd., you requested a tariff classification ruling. The items at issue are hand made bread dough figurines. One in the shape of an elephant contains a magnet in the back of the figurine. The other figurine, in the shape of a cat, has a loop for hanging from a Christmas tree. The applicable subheading for the figurine with the magnet attached will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets and articles intended to become permanent magnets after magnetization. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the Christmas tree ornament will be 9505.10.2500 Harmonized Tariff Schedule of the United States (HTS), which provides for other Christmas tree ornaments. The rate of duty will be Free. 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 Specialists David Curran at 212-466-5680 and Theodore Rauch at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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