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The tariff classification of stress relief devices from China
Issued January 27, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F81462 (January 27, 2000)
Tariff classification
HTS codes: 3926.40.0000, 8505.19.0000
Product description
As indicated by the submitted samples, these stress relief devices are made of plastic and are representations of various articles, as follows: Item # 104195 Apple Item # 104197 Star Item # 104196 Heart Item # 104198 Hard Hat Item # 102807 Hard Hat Item # 102809 Tire Items 104195, 104197, 104196 and 104198 contain what appears to be a ferrite magnet that is embedded into the back of the item, while the remaining items do not.
CBP rationale
The applicable subheading for Items 104195, 104197, 104196 and 104198 will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets. The applicable subheading for Items 102807 and 102809 will be 3926.40.0000, HTS, which provides for statuettes and other ornamental articles of plastics.
Full text
NY F81462 January 27, 2000 CLA-2-85:RR:NC:1:112 F81462 CATEGORY: Classification TARIFF NO.: 8505.19.0000; 3926.40.0000 Ms. Linda M. Quinn Lynx International, Inc. 1942 Shawnee Road Eagan, MN 55122 RE: The tariff classification of stress relief devices from China Dear Ms. Quinn: In your letter dated December 27, 1999, on behalf of Advertising Unlimited, Inc., you requested a tariff classification ruling. As indicated by the submitted samples, these stress relief devices are made of plastic and are representations of various articles, as follows: Item # 104195 Apple Item # 104197 Star Item # 104196 Heart Item # 104198 Hard Hat Item # 102807 Hard Hat Item # 102809 Tire Items 104195, 104197, 104196 and 104198 contain what appears to be a ferrite magnet that is embedded into the back of the item, while the remaining items do not. You state that these are constructed so that they will spring back to their original form if they are squeezed tightly in the hand. The applicable subheading for Items 104195, 104197, 104196 and 104198 will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for Items 102807 and 102809 will be 3926.40.0000, HTS, which provides for statuettes and other ornamental articles of plastics. The rate of duty will be 5.3 percent ad valorem. In your request, you express the opinion that these items should be classified under subheading 9503.90.0045, HTS, which provides for other toys and models. This office does not consider these to be toys since they are not “stress balls” as such. Furthermore, those containing magnets have a utilitarian use that precludes consideration as a toy. 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 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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