CBP Ruling G87944 — The tariff classification of a “Magic Matter” from China

Tariff classification

Headings: 9017

Product description

The sample consists primarily of: 1. Four thin metal disks with small holes through their centers. The largest is 1 inch in diameter. 2. One thin magnetized rectangle about 4 inches by 3 inches. It states, “Magic Matter” and “Creates Perfect Mats Every Time”. In a typical use, a sharp pencil or pen point is inserted through the center hole, and the disk is rolled around the edge of the shape of interest. This produces a line around the shape that has exactly the same shape except that it is larger by the radius of the disk. This line can then be used to cut the material, e.g., colored construction paper, to produce a mat which, when the original shape is glued to it, will have a border which is uniformly as wide as the radius of the disk. You indicate that the magnetized rectangle costs about as much as the total for the disks. However, as we understand it, the rectangle’s function is solely the subsidiary one of giving the metal disks a convenient location to stay together when not in use, since they are attracted to it.

CBP rationale

The applicable subheading for this item will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing or marking-out instruments.

Full text

NY G87944 March 21, 2001 CLA-2-90:RR:NC:MM:105 G87944 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Mr. Mark F. Weisbrod President The Better MouseTrap People (B.C.) Ltd. 400-698 Seymour Street Vancouver, B.C. Canada V6B 3K6 RE: The tariff classification of a “Magic Matter” from China Dear Mr. Weisbrod: In your letter dated February 27, 2001, you requested a tariff classification ruling. The sample consists primarily of: 1. Four thin metal disks with small holes through their centers. The largest is 1 inch in diameter. 2. One thin magnetized rectangle about 4 inches by 3 inches. It states, “Magic Matter” and “Creates Perfect Mats Every Time”. In a typical use, a sharp pencil or pen point is inserted through the center hole, and the disk is rolled around the edge of the shape of interest. This produces a line around the shape that has exactly the same shape except that it is larger by the radius of the disk. This line can then be used to cut the material, e.g., colored construction paper, to produce a mat which, when the original shape is glued to it, will have a border which is uniformly as wide as the radius of the disk. You indicate that the magnetized rectangle costs about as much as the total for the disks. However, as we understand it, the rectangle’s function is solely the subsidiary one of giving the metal disks a convenient location to stay together when not in use, since they are attracted to it. The applicable subheading for this item will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing or marking-out instruments. The general rate of duty will be 4.6 percent ad valorem. There are currently no quota restrictions applicable to this merchandise. 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 Sheridan at 212-637-7037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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