M81205 M8 Ruling Active

The tariff classification of a card holder magnet from China

Issued April 4, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.19.2000

Headings: 8505

Product description

The merchandise subject to this ruling is described in your letter as a card holder magnet. It is identified as Item Number 08860. The magnet holder consists a base with a hook and a flexible magnet backing. The magnetic card holder is used to hold tip cards that are imported with your “Let’s Play Together Playskool” line of baby toys. The tip cards have tips for a person to use while playing any of the “Let’s Play Together Playskool” games with a baby. The “Let’s Play Together Playskool” game(s) is not the subject of this ruling, only the card holder magnet is. A sample of the card holder magnet was provided for classification purposes and is being returned to you as per your request.

CBP rationale

The applicable subheading for the card holder magnet (Item Number 08860) will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become magnets after magnetization: Composite good containing flexible magnet.

Full text

NY M81205 April 4, 2006 CLA-2-85:RR:NC:MM:109 M81205 CATEGORY: Classification TARIFF NO.: 8505.19.2000 Ms. Maria F. Borges Import Trade Coordinator Hasbro, Inc. 200 Narragansett Park Drive P.O. Box # 200 Pawtucket, RI 02862-0200 RE: The tariff classification of a card holder magnet from China Dear Ms. Borges: In your letter dated March 8, 2006, you requested a tariff classification ruling. The merchandise subject to this ruling is described in your letter as a card holder magnet. It is identified as Item Number 08860. The magnet holder consists a base with a hook and a flexible magnet backing. The magnetic card holder is used to hold tip cards that are imported with your “Let’s Play Together Playskool” line of baby toys. The tip cards have tips for a person to use while playing any of the “Let’s Play Together Playskool” games with a baby. The “Let’s Play Together Playskool” game(s) is not the subject of this ruling, only the card holder magnet is. A sample of the card holder magnet was provided for classification purposes and is being returned to you as per your request. The applicable subheading for the card holder magnet (Item Number 08860) will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become magnets after magnetization: Composite good containing 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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