H85157 H8 Ruling Active

The tariff classification of a Magic Touch Notepad from China

Issued August 27, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.99.8080

Headings: 8708

Product description

S. with batteries. Even though the Magic Touch Notepad can be used as a nightlight for the bed this office believes that its principal use is as a notepad for the car.

CBP rationale

The applicable subheading for the Magic Touch Notepad will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other.

Full text

NY H85157 August 27, 2001 CLA-2-87:RR:NC:MM:101 H85157 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Vidya Bhavnani Sun Coast Merchandise Corporation 6315 Bandini Boulevard Commerce, California 90040 RE: The tariff classification of a Magic Touch Notepad from China Dear Mr. Bhavnani: In your letter dated August 17, 2001 you requested a tariff classification ruling. You submitted a sample of the Magic Touch Notepad, Model Number NPL-989. You state that this item is to be used for the car. However, the box that the notepad is packaged in states that it is a multi-purpose device that can be used beside your bed as a nightlight as well as a writing kit for drivers by placing it on the inside of the windshield by using two large suction cups permanently attached to the notepad. The Magic Touch Notepad has a notepad secured by two lift-up clips and a ballpoint pen clipped to the notepad’s side. When the top is lifted the light shines on the pad. The sample you have provided has two AA batteries but you state that you will not be exporting the item to the U.S. with batteries. Even though the Magic Touch Notepad can be used as a nightlight for the bed this office believes that its principal use is as a notepad for the car. The applicable subheading for the Magic Touch Notepad will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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