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D85771 D8 Ruling Active

The tariff classification of boards and magnets from Canada

Issued January 20, 1999 by U.S. Customs and Border Protection.

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D8 D85771 (January 20, 1999)

Tariff classification

HTS codes: 9610.00.0000, 8505.19.0000

Headings: 9610, 8505

Product description

The merchandise is Activity and Theme Boards. The boards are sold to nursing homes and hospitals. They are daily tools for activity coordinators and nurses. The magnetic white boards have permanent information on them, e.g., a calendar. They have a surface prepared to be written upon. In addition, you are importing magnetic strips with illustrated activities printed on them.

CBP rationale

The applicable subheading for the boards will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The applicable subheading for the magnetic strips will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets and articles intended to become permanent magnets after magnetization, other.

Full text

NY D85771 January 20, 1999 CLA-2-96:RR:NC:N1:113 D85771 CATEGORY: Classification TARIFF NO.: 9610.00.0000; 8505.19.0000 Ms. Marie-France Dozois Concepts du Sablier 49, St-Joseph, C.P. 9 Warwick, Quebec, Canada J0A 1M0 RE: The tariff classification of boards and magnets from Canada Dear Ms. Dozois: In your letter dated December 16, 1998, you requested a tariff classification ruling. The merchandise is Activity and Theme Boards. The boards are sold to nursing homes and hospitals. They are daily tools for activity coordinators and nurses. The magnetic white boards have permanent information on them, e.g., a calendar. They have a surface prepared to be written upon. In addition, you are importing magnetic strips with illustrated activities printed on them. The applicable subheading for the boards will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The general rate of duty will be 3.5 percent ad valorem. The applicable subheading for the magnetic strips will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets and articles intended to become permanent magnets after magnetization, other. The general rate of duty will be 4.9 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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