I85964 I8 Ruling Active

The tariff classification of a magnetic bulletin board and plastic magnets from China

Issued September 30, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8586, 8505.19.0008

Headings: 7326, 8505

Product description

The merchandise is the MagnaCork!™ magnetic bulletin board. The framed board is composed of a sheet of steel covered with a thin layer of cork and backed with cardboard. It includes 6 MagnaTacks!™, small magnets embedded in plastic that will be used to hold papers on the board. The magnetic bulletin board is available in natural or colored wood frames, and in four sizes including 12 inches square, 12 by 18 inches, 18 by 24 inches, and 24 by 36 inches. The MagnaTacks! ™ will also be imported separately in packages of 24.

CBP rationale

The applicable subheading for the MagnaCork!™ magnetic bulletin board with 6 MagnaTacks!™ will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other. The applicable subheading for the packages of 24 MagnaTacks!™ imported separately will be 8505.19.0080, 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 I85964 September 30, 2002 CLA-2-73:RR:NC:N1:113 I85964 CATEGORY: Classification TARIFF NO.: 7326.90.8586; 8505.19.00080 Mr. Richard Wadiri Naito Design International Co., Ltd. 900 Livingston Avenue North Brunswick, NJ 08902 RE: The tariff classification of a magnetic bulletin board and plastic magnets from China Dear Mr. Richard Wadiri: In your letter dated September 12, 2002, you requested a tariff classification ruling. The merchandise is the MagnaCork!™ magnetic bulletin board. The framed board is composed of a sheet of steel covered with a thin layer of cork and backed with cardboard. It includes 6 MagnaTacks!™, small magnets embedded in plastic that will be used to hold papers on the board. The magnetic bulletin board is available in natural or colored wood frames, and in four sizes including 12 inches square, 12 by 18 inches, 18 by 24 inches, and 24 by 36 inches. The MagnaTacks! ™ will also be imported separately in packages of 24. The applicable subheading for the MagnaCork!™ magnetic bulletin board with 6 MagnaTacks!™ will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for the packages of 24 MagnaTacks!™ imported separately will be 8505.19.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets and articles intended to become permanent magnets after magnetization, other. The 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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