N042885 N0 Ruling Active

The tariff classification of Set/3 magnetic eyeglass holders from China

Issued November 21, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.19.3000

Headings: 8505

Product description

The merchandise subject to this ruling is called Set/3 magnetic eyeglass holders. They are identified within your letter as Item # 71360. The Set/3 magnetic eyeglass holders consist of three magnet holders, which come in three different filigree designs, a heart, a circle, and a flower shape. The front of each of these is the filigree design attached to a ring with a removable magnet on the back of the filigree design. Once the magnet is removed, the filigree design portion is placed on the front of a garment and the magnet on the inside of a garment, which holds the filigree design portion in position on the front of the garment. The user can hang their eyeglasses, sunglasses, and more from the ring. A sample of this merchandise was furnished for classification purposes.

CBP rationale

The applicable subheading for the Set/3 magnetic eyeglass holders (Item # 71360) 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

N042885 November 21, 2008 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Ms. Francine Ramsey Hampton Direct 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of Set/3 magnetic eyeglass holders from China Dear Ms. Ramsey: In your letter dated October 20, 2008 you requested a tariff classification ruling. The merchandise subject to this ruling is called Set/3 magnetic eyeglass holders. They are identified within your letter as Item # 71360. The Set/3 magnetic eyeglass holders consist of three magnet holders, which come in three different filigree designs, a heart, a circle, and a flower shape. The front of each of these is the filigree design attached to a ring with a removable magnet on the back of the filigree design. Once the magnet is removed, the filigree design portion is placed on the front of a garment and the magnet on the inside of a garment, which holds the filigree design portion in position on the front of the garment. The user can hang their eyeglasses, sunglasses, and more from the ring. A sample of this merchandise was furnished for classification purposes. The applicable subheading for the Set/3 magnetic eyeglass holders (Item # 71360) 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 M. Hackett at (646) 733-3015. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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