N034986 N0 Ruling Active

The tariff classification of a magnetic paperclips symbol from China

Issued August 20, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.19.3000

Headings: 8505

Product description

The sample, which contains four magnetic paperclips symbols, all in a clear plastic blister pack ready for retail sale, consists of four magnet paperclips symbols. Each magnetic paperclips symbol contains two metal magnets enclosed in vinyl of various colors (blue, green, yellow, and orange). The colored vinyl covering has a symbol imprinted on it, such as a &, !, ?, and +, respectively. Each magnetic paperclips symbol is folded over to the extent that the front and back magnet meet to secure papers together between each magnet, much like a paperclip.

CBP rationale

The applicable subheading for the magnetic paperclips symbol (SKU# 10048282) will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Other.

Full text

N034986 August 20, 2008 CLA-2-85:OT:RR:NC:N1:109 TARIFF NO.: 8505.19.3000 Mr. Jamie Castellanos Import Assistant The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a magnetic paperclips symbol from China Dear Mr. Castellanos: In your letter dated July 18, 2008, you requested a tariff classification ruling. The merchandise subject to this ruling is described within your letter as magnetic paperclips symbol. They are identified as SKU# 10048282. A sample of the merchandise was submitted for classification purposes and is being returned to you as per your request. The sample, which contains four magnetic paperclips symbols, all in a clear plastic blister pack ready for retail sale, consists of four magnet paperclips symbols. Each magnetic paperclips symbol contains two metal magnets enclosed in vinyl of various colors (blue, green, yellow, and orange). The colored vinyl covering has a symbol imprinted on it, such as a &, !, ?, and +, respectively. Each magnetic paperclips symbol is folded over to the extent that the front and back magnet meet to secure papers together between each magnet, much like a paperclip. The applicable subheading for the magnetic paperclips symbol (SKU# 10048282) will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Other.” 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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