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The tariff classification of flexible magnetic tape and dispenser (Style Number 25050) from Taiwan
Issued January 24, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L89897 (January 24, 2006)
Tariff classification
HTS codes: 8505.19.1000
Headings: 8505
Product description
Leonards Healthcare Corporation. The merchandise subject to this ruling is flexible magnetic tape and dispenser (Style Number 25050). The flexible magnetic tape is self adhesive on one side and magnetic on the other. It is in a clear plastic dispenser. The dispenser enables you to unroll the flexible magnetic tape and has a razor-like section that allows the user to cut the flexible magnetic tape to the size that is needed. The flexible magnet tape imparts the essential character of this item. A sample of the flexible magnetic tape and dispenser was submitted and is being returned to you as per your request.
CBP rationale
The applicable subheading for the flexible magnetic tape and dispenser (Style Number 25050) 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 L89897 January 24, 2006 CLA-2-85:RR:NC:MM:109 L89897 CATEGORY: Classification TARIFF NO.: 8505.19.1000 Ms. Stacy Bauman American Shipping Company, Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of flexible magnetic tape and dispenser (Style Number 25050) from Taiwan Dear Ms. Bauman: In your letter dated January 12, 2005, you requested a tariff classification ruling on behalf of your client Dr. Leonards Healthcare Corporation. The merchandise subject to this ruling is flexible magnetic tape and dispenser (Style Number 25050). The flexible magnetic tape is self adhesive on one side and magnetic on the other. It is in a clear plastic dispenser. The dispenser enables you to unroll the flexible magnetic tape and has a razor-like section that allows the user to cut the flexible magnetic tape to the size that is needed. The flexible magnet tape imparts the essential character of this item. A sample of the flexible magnetic tape and dispenser was submitted and is being returned to you as per your request. The applicable subheading for the flexible magnetic tape and dispenser (Style Number 25050) 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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