The tariff classification of a bonded leather magnetic communication board from China
Issued September 13, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8505.11.0000
Headings: 8505
Product description
The merchandise subject to this ruling is a bonded leather magnetic communication board. It is a communication board with a magnetic surface with a bonded leather covering. The board measures 24” x 24” and includes four small round metal magnets, each measuring 1” in diameter. The magnets are used to post notes and various small literature, photographs, etc., onto the magnetic surface of the board.
CBP rationale
The applicable subheading for the bonded leather magnetic communication board will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets: Of metal.
Full text
N016696 September 13, 2007 CLA-2-85:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Ms. Sue Burton Product Manager Combined Resources International, L.C. 2245 San Diego Avenue, Suite 223 San Diego, CA 92110 RE: The tariff classification of a bonded leather magnetic communication board from China Dear Ms. Burton: In your letter dated September 5, 2007 you requested a tariff classification ruling. The merchandise subject to this ruling is a bonded leather magnetic communication board. It is a communication board with a magnetic surface with a bonded leather covering. The board measures 24” x 24” and includes four small round metal magnets, each measuring 1” in diameter. The magnets are used to post notes and various small literature, photographs, etc., onto the magnetic surface of the board. The applicable subheading for the bonded leather magnetic communication board will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets: Of metal.” The rate of duty will be 2.1 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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