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N017445 N0 Ruling Active

The tariff classification of a wooden mail and magnetic key holder from China

Issued October 19, 2007 by U.S. Customs and Border Protection.

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N0 N017445 (October 19, 2007)

Tariff classification

HTS codes: 4420.90.8000

Headings: 4420

Product description

The product consists of a curved 8” x 6” x ½” thick wood holder with two aluminum mounting fittings attached on the back and three small steel magnets attached on the lower side of the front. When mounted to the wall, the product is designed to hold mail in the space formed between the curve in the holder and the wall. In addition, the product is designed to hold three keys in the front by means of the magnets. The product includes three plain steel key rings for use with the magnets. The keys will be placed on the steel key rings, which will then be held by the magnets attached to the wooden organizer. The wooden organizer and steel key rings will be packed together, sold together and used together. For tariff classification purposes they meet the requirements of “goods put up in sets for retail sale” and are classifiable together as a set. The essential character of the set is imparted by the wooden organizer.

CBP rationale

The applicable subheading for the “Magnetter” wooden organizer, SKU # 10044225, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94.

Full text

N017445 October 19, 2007 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Geri K. Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of a wooden mail and magnetic key holder from China Dear Ms. Davidson: In your letter dated September 19, 2007 you requested a tariff classification ruling. The ruling was requested on a wall mounted organizer identified as the “Magnetter,” SKU # 10044225. Photographs and a description of the product were submitted. The product consists of a curved 8” x 6” x ½” thick wood holder with two aluminum mounting fittings attached on the back and three small steel magnets attached on the lower side of the front. When mounted to the wall, the product is designed to hold mail in the space formed between the curve in the holder and the wall. In addition, the product is designed to hold three keys in the front by means of the magnets. The product includes three plain steel key rings for use with the magnets. The keys will be placed on the steel key rings, which will then be held by the magnets attached to the wooden organizer. The wooden organizer and steel key rings will be packed together, sold together and used together. For tariff classification purposes they meet the requirements of “goods put up in sets for retail sale” and are classifiable together as a set. The essential character of the set is imparted by the wooden organizer. The applicable subheading for the “Magnetter” wooden organizer, SKU # 10044225, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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