J84828 J8 Ruling Active

The Tariff Classification of a "Laminated Paper Magnet" from China

Issued June 2, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.19.0080

Headings: 8505

Product description

The Tariff Classification of a "Laminated Paper Magnet" from China

CBP rationale

The applicable subheading for the “Laminated Paper Magnet” will be 8505.19.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization: Other.

Full text

NY J84828 June 2, 2003 CLA-2-85:RR:NC:N1:112 J84828 CATEGORY: Classification TARIFF NO.: 8505.19.0080 Ms. Barbara L. Fox Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The Tariff Classification of a “Laminated Paper Magnet” from China Dear Ms. Fox: In your letter dated May 8, 2003, you requested a tariff classification. The submitted sample, Dollar Tree SKU- 815574, is a small rectangular paper laminate and measures approximately 1 ¾ inches by 5 ¾ inches with 2 strips of magnet glued to the back of it allowing the product to be placed on metal surfaces. It comes in 8 designs of various assortments. The applicable subheading for the “Laminated Paper Magnet” will be 8505.19.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for electromagnets; 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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