N033202 N0 Ruling Active

The tariff classification of a Freez-A-Frame from Taiwan

Issued July 25, 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 described in your letter as a Freez-A-Frame (SKU # 19200). It is a flexible magnetic photo frame. The Freez-A-Frame, measuring 11” x 14”, is made of clear flexible polyvinyl chloride (PVC) and magnetized rubber. The clear flexible PVC, which is affixed to the magnetized rubber, has 8 pockets enabling the user to slide photos of various sizes behind the clear flexible PVC. The magnetic backing allows the Freez-A-Frame to attach to metal surfaces, such as refrigerators or office file cabinets, acting as a flexible magnetic photo frame. A sample of the merchandise was submitted to this office for classification purposes.

CBP rationale

The applicable subheading for the Freez-A-Frame (SKU # 12900) 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

N033202 July 25, 2008 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.1000 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. #1199 Williston, VT 05495 RE: The tariff classification of a Freez-A-Frame from Taiwan Dear Ms. Ramsey: In your letter dated July 3, 2008, you requested a tariff classification ruling. The merchandise subject to this ruling is described in your letter as a Freez-A-Frame (SKU # 19200). It is a flexible magnetic photo frame. The Freez-A-Frame, measuring 11” x 14”, is made of clear flexible polyvinyl chloride (PVC) and magnetized rubber. The clear flexible PVC, which is affixed to the magnetized rubber, has 8 pockets enabling the user to slide photos of various sizes behind the clear flexible PVC. The magnetic backing allows the Freez-A-Frame to attach to metal surfaces, such as refrigerators or office file cabinets, acting as a flexible magnetic photo frame. A sample of the merchandise was submitted to this office for classification purposes. The applicable subheading for the Freez-A-Frame (SKU # 12900) 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 M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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