M85720 M8 Ruling Active

The tariff classification of Magnetic Daisy Hooks from China

Issued August 22, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.19.3000

Headings: 8505

Product description

The merchandise subject to this ruling is described in your letter as magnetic daisy hooks (SKU #57590). Descriptive literature for this merchandise was submitted with your request. These hooks are able to adhere to various surfaces such as stoves, refrigerators, file cabinets and other metal surfaces by means of a magnet that is attached to the daisy flower. The merchandise is made of stainless steel and polystyrene and measures approximately 2 1/8” length x 1 ½” width x 3/8” height. It can be used to hang potholders, oven mitts, dishtowels and various items. The essential character of the magnetic daisy hooks is the magnet.

CBP rationale

The applicable subheading for the Magnetic Daisy Hooks (SKU #57590) will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other.

Full text

NY M85720 August 22, 2006 CLA-2-85:RR:NC:MM:109 M85720 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box#1199 Williston, VT 05495 RE: The tariff classification of Magnetic Daisy Hooks from China Dear Ms. Ramsey: In your letter dated August 2, 2006, you requested a tariff classification ruling. The merchandise subject to this ruling is described in your letter as magnetic daisy hooks (SKU #57590). Descriptive literature for this merchandise was submitted with your request. These hooks are able to adhere to various surfaces such as stoves, refrigerators, file cabinets and other metal surfaces by means of a magnet that is attached to the daisy flower. The merchandise is made of stainless steel and polystyrene and measures approximately 2 1/8” length x 1 ½” width x 3/8” height. It can be used to hang potholders, oven mitts, dishtowels and various items. The essential character of the magnetic daisy hooks is the magnet. The applicable subheading for the Magnetic Daisy Hooks (SKU #57590) will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other.” 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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