C85934 C8 Ruling Active

The tariff classification of magnetic holders from China

Issued April 27, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500, 8505.19.0000

Headings: 8505, 3924

Product description

As indicated by the submitted samples, there are three items in question, described as follows: Magnetic Note Holder - Consists of four plastic dinosaurs, each with a small circular ferrite magnet attached to the back. Magnetic Container - Consists of a plastic container with a rectangular ferrite magnet attached to the back. Magnetic Pen Holder with Clip - Consists of a plastic pen holder/clip with a ferrite magnet attached to the back.

CBP rationale

The applicable subheading for the Magnetic Note Holder and Magnetic Container will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets, other than of metal. The applicable subheading for the Magnetic Pen Holder with Clip will be 3924.90.5500, HTS, which provides for other household articles and toilet articles, of plastics.

Full text

NY C85934 April 27, 1998 CLA-2-85:RR:NC:1: 112 C85934 CATEGORY: Classification TARIFF NO.: 8505.19.0000; 3924.90.5500 Ms. Kim Young BDP International, Inc. 2721 Walker NW Grand Rapids, MI 49504 RE: The tariff classification of magnetic holders from China Dear Ms. Young: In your letter dated March 30, 1998, on behalf of Meijer, Inc., you requested a tariff classification ruling. As indicated by the submitted samples, there are three items in question, described as follows: Magnetic Note Holder - Consists of four plastic dinosaurs, each with a small circular ferrite magnet attached to the back. Magnetic Container - Consists of a plastic container with a rectangular ferrite magnet attached to the back. Magnetic Pen Holder with Clip - Consists of a plastic pen holder/clip with a ferrite magnet attached to the back. The applicable subheading for the Magnetic Note Holder and Magnetic Container will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets, other than of metal. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the Magnetic Pen Holder with Clip will be 3924.90.5500, HTS, which provides for other household articles and toilet articles, of plastics. The rate of duty will be 3.4 percent ad valorem. 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 Specialist David Curran at 212-466-5680. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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