895464 89 Ruling Active

The tariff classification of an imitation pearl magnet necklace and magnetized water purifier from Spain.

Issued March 31, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8421.21.0000, 7117.19.5000

Headings: 8421, 7117

Product description

You have submitted two samples with your request: 1. An 18" imitation pearl necklace strung on nylon with a a gold-plated silver clasp. The imitation pearls are magnets coated with a pearlized epoxy resin. Gold-plated brass spacer beads separate each "pearl." 2. A magnetized water purifier called "Indumag Micro". The Indumag Micro is a metal cylinder, approximately one and three quarter inches in length, with tapered ends leading to a hole throughout its form. It contains sealed neodymium magnets and is coated with sterling silver externally and internally. The device, due to the magnetic field created by the magnets, reorganizes the molecular structure of water while drinking it from a straw inserted through the hole.

CBP rationale

The applicable subheading for the imitation pearl magnet necklace will be 7117.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Of base metal, whether or not plated with precious metal: Other. The applicable subheading for the "Indumag Micro" will be 8421.21.0000, HTS, which provides for filtering or purifying machinery and apparatus for water.

Full text

NY 895464 March 31, 1994 CLA-2-71:S:N:N8:344 895464 CATEGORY: Classification TARIFF NO.: 7117.19.5000; 8421.21.0000 Ms. Paloma Diaz-Maurino RUVIK L.C. 145 Madeira Avenue, Suite 207 Coral Gables, FL 33134 RE: The tariff classification of an imitation pearl magnet necklace and magnetized water purifier from Spain. Dear Ms. Diaz-Maurino: In your letter of March 3, 1994, you requested a tariff classification ruling on an imitation pearl magnet necklace and a magnetized water purifier. You have submitted two samples with your request: 1. An 18" imitation pearl necklace strung on nylon with a a gold-plated silver clasp. The imitation pearls are magnets coated with a pearlized epoxy resin. Gold-plated brass spacer beads separate each "pearl." 2. A magnetized water purifier called "Indumag Micro". The Indumag Micro is a metal cylinder, approximately one and three quarter inches in length, with tapered ends leading to a hole throughout its form. It contains sealed neodymium magnets and is coated with sterling silver externally and internally. The device, due to the magnetic field created by the magnets, reorganizes the molecular structure of water while drinking it from a straw inserted through the hole. The applicable subheading for the imitation pearl magnet necklace will be 7117.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Of base metal, whether or not plated with precious metal: Other. The rate of duty will be 11% ad valorem. - 2 - The applicable subheading for the "Indumag Micro" will be 8421.21.0000, HTS, which provides for filtering or purifying machinery and apparatus for water. The rate of duty will be 3.9% ad valorem. Your samples are being returned as requested. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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

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