The tariff classification of a magnetic belt clip and spoon clips from Taiwan and China

N010037 May 16, 2007 CLA-2-85:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.11.0000 7323.93.0060 Ms Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box #1199 Williston, VT 05495 RE: The tariff classification of a magnetic belt clip and spoon clips from Taiwan and China Dear Ms. Ramsey: In your letter dated April 10, 2007, you requested a tariff classification ruling. The merchandise subject to this ruling is described in your letter as a magnetic belt clip (SKU #59470) and metal spoon clips (SKU #59390). The magnetic belt clip (SKU #59470) is made of stainless steel and contains a metal circular magnet. It clips onto a person’s belt and the metal magnet holds nails, screws, metal fasteners and other small items in place and readily available while working on a project. The belt clip measures approximately 1 1/2" L x 1 3/8” W x 3/8” H. Descriptive literature was submitted showing the item and describing its function. The metal spoon clips (SKU #59390) are made of stainless steel and used to hold a spoon over a pot while cooking. It minimizes dropping a spoon or utensil into a hot saucepan and eliminates the use of a spoon rest on a stove. The clip measures 3” L x 1 1/8” W x 1 1/8” H. Descriptive literature and 2 samples of the metal spoon clips were submitted. The applicable subheading for the magnetic belt clip (SKU #59470) will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Of metal.” The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the metal spoon clips (SKU #59390) will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron and steel…Other: Of stainless steel: Cooking and kitchen ware: Kitchen ware.” The rate of duty will be 2 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