M80881 M8 Ruling Active

The tariff classification of magnetic sign from China

Issued March 23, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8310.00.0000

Headings: 8310

Product description

The merchandise is a stainless steel plate with a magnetic back, called a “Measurement Equivalent Magnet.” There are three styles, each etched on its surface with a different group of measuring equivalents: liquid measurements (item number 54320), weight measurements (item number 54322), and dry measurements (item number 54324). The literature you provided indicates that they adhere to metal surfaces in the kitchen and that their purpose is to take the guesswork out of measuring conversions when cooking or baking. Each measures approximately 5 3/8 inches long by 4 5/8 inches wide.

CBP rationale

The applicable subheading for the base metal sign plates will be 8310.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal, excluding those of heading 9405.

Full text

NY M80881 March 23, 2006 CLA-2-83:RR:NC:N1:121 M80881 CATEGORY: Classification TARIFF NO.: 8310.00.0000 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of magnetic sign from China Dear Ms. Marcoux: In your letter, dated March 8, 2006, you requested a tariff classification ruling. The merchandise is a stainless steel plate with a magnetic back, called a “Measurement Equivalent Magnet.” There are three styles, each etched on its surface with a different group of measuring equivalents: liquid measurements (item number 54320), weight measurements (item number 54322), and dry measurements (item number 54324). The literature you provided indicates that they adhere to metal surfaces in the kitchen and that their purpose is to take the guesswork out of measuring conversions when cooking or baking. Each measures approximately 5 3/8 inches long by 4 5/8 inches wide. The applicable subheading for the base metal sign plates will be 8310.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal, excluding those of heading 9405. The rate of duty will be free. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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