M80419 M8 Ruling Active

The tariff classification of an Antigravi -TEE Levitating Golf Ball from China

Issued March 3, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.11.0000, 8505.19.3000

Headings: 8505

Product description

You are requesting the tariff classification on a product that has been described as an Antigravi -TEE Levitating Golf Ball. No item number was provided for the article. The product is composed of a wood base with a metal arm that contains an electro-magnet in the head. The metal arm works in conjunction with the permanent magnet inside the golf ball to keep the golf ball suspended in the space between the wood tee on the wood base and the head of the metal arm. The product will be marketed as a gift or promotional article.

CBP rationale

The applicable subheading for the Antigravi -TEE Levitating Golf Ball, if the magnet portion is composed predominantly of metal, will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization…parts thereof: permanent magnets and articles intended to become permanent magnets after magnetization: of metal. The applicable subheading for the Antigravi -TEE Levitating Golf Ball, if the magnet portion is not composed predominantly of metal but of another material, will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization…parts thereof: permanent magnets and articles intended to become permanent magnets after magnetization: other.

Full text

NY M80419 March 3, 2006 CLA-2-85:RR:NC:2:224 M80419 CATEGORY: Classification TARIFF NO.: 8505.11.0000; 8505.19.3000 Mr. Ron Ditmars R.G. Ditmars & Co. DBA English Creek Products 7075 English Creek Ave. Egg Harbor Township, NJ 08234 RE: The tariff classification of an Antigravi -TEE Levitating Golf Ball from China Dear Mr. Ditmars: In your letter dated February 6, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that has been described as an Antigravi -TEE Levitating Golf Ball. No item number was provided for the article. The product is composed of a wood base with a metal arm that contains an electro-magnet in the head. The metal arm works in conjunction with the permanent magnet inside the golf ball to keep the golf ball suspended in the space between the wood tee on the wood base and the head of the metal arm. The product will be marketed as a gift or promotional article. The applicable subheading for the Antigravi -TEE Levitating Golf Ball, if the magnet portion is composed predominantly of metal, will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization…parts thereof: permanent magnets and articles intended to become permanent magnets after magnetization: of metal. The rate of duty will be 2.1% ad valorem. The applicable subheading for the Antigravi -TEE Levitating Golf Ball, if the magnet portion is not composed predominantly of metal but of another material, will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization…parts thereof: permanent magnets and articles intended to become permanent magnets after magnetization: other. The rate of duty will be 4.9% 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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