N025748 N0 Ruling Active

The tariff classification of flexible magnet vent covers from Hong Kong

Issued April 18, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.19.1000

Headings: 8505

Product description

The merchandise subject to this ruling is flexible magnet vent covers. The flexible magnet vent covers are identified within your letter as Item 6059. These flexible magnetized vinyl covers are used to cover metal floor or wall vents to direct air where it is needed. Each is composed of magnetic material (81 percent) and vinyl (19) and each measures approximately 15 ½ inches x 8 inches. A sample of this merchandise was furnished and is being returned as per your request.

CBP rationale

The applicable subheading for the flexible magnet vent covers (Item 6059) will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Flexible magnets.

Full text

N025748 April 18, 2008 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.1000 Ms. Linda K. Wing MSR Imports Inc. 6920 Central Highway Airport Circle Industrial Park Pennsauken, NJ 08109 RE: The tariff classification of flexible magnet vent covers from Hong Kong Dear Ms. Wing: In your letter dated April 4, 2008 you requested a tariff classification ruling. The merchandise subject to this ruling is flexible magnet vent covers. The flexible magnet vent covers are identified within your letter as Item 6059. These flexible magnetized vinyl covers are used to cover metal floor or wall vents to direct air where it is needed. Each is composed of magnetic material (81 percent) and vinyl (19) and each measures approximately 15 ½ inches x 8 inches. A sample of this merchandise was furnished and is being returned as per your request. The applicable subheading for the flexible magnet vent covers (Item 6059) will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Flexible magnets." 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 Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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