L85715 L8 Ruling Active

The tariff classification of Item # 24750 S/40 Flexible Magnetic Freezer Labels with Erasable Marker from Taiwan

Issued June 30, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.19.1000

Headings: 8505

Product description

Approximately 200 flexible magnetic labels each measuring 2" x 5/8" and an erasable marker were contained within a sealed plastic transparent bag, which was ready for retail sale without further packing. The labels can be affixed to a refrigerator or to any object that the magnetic labels will adhere to. The erasable marker can be used to maintain records of the refrigerator/freezer’s inventory, record appointments, leave messages, etc. The writing can be erased so that the labels can be reused to notate other information. The flexible magnetic labels impart the essential character of Item #24750 2/40.

CBP rationale

The applicable subheading for Item #24750 S/40 Magnetic Freezer Labels with Erasable marker will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Permanent magnets and articles intended to become permanent magnets after magnetization: Flexible magnet.

Full text

NY L85715 June 30, 2005 CLA-2-85:RR:NC:MM:109 L85715 CATEGORY: Classification TARIFF NO.: 8505.19.1000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box #1199 Williston, VT 05495 RE: The tariff classification of Item # 24750 S/40 Flexible Magnetic Freezer Labels with Erasable Marker from Taiwan Dear Ms. Marcoux: In your letter dated June 13, 2005, you requested a tariff classification ruling. The merchandise is identified in your letter as Item #24750 S/40 Magnetic Freezer Labels with Erasable marker. A sample of this item was submitted in its imported condition. Approximately 200 flexible magnetic labels each measuring 2" x 5/8" and an erasable marker were contained within a sealed plastic transparent bag, which was ready for retail sale without further packing. The labels can be affixed to a refrigerator or to any object that the magnetic labels will adhere to. The erasable marker can be used to maintain records of the refrigerator/freezer’s inventory, record appointments, leave messages, etc. The writing can be erased so that the labels can be reused to notate other information. The flexible magnetic labels impart the essential character of Item #24750 2/40. The applicable subheading for Item #24750 S/40 Magnetic Freezer Labels with Erasable marker will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Permanent magnets and articles intended to become permanent magnets after magnetization: Flexible magnet.” 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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