N065617 N0 Ruling Active

The tariff classification of "Bejeweled Super-Strong Magnets" from Taiwan

Issued June 26, 2009 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 described in your submission as “Bejeweled Super-Strong Magnets.” They are identified as SKU # 10050782. The “Bejeweled Super-Strong Magnets” consist of four green acrylic diamond shapes with a magnet attached to the back of each diamond shape. Each diamond shape measures approximately 1” in height x 1 ¼” diameter. Upon importation, the four acrylic diamond shaped magnets will stand on a piece of aluminum, in order to hold them in place, with plastic packaging around them. The magnets can be used to keep small household articles such as photos, notes, postcards, coupons, food menus, etc. secured to a refrigerator or a metal surface.

CBP rationale

The applicable subheading for “Bejeweled Super-Strong Magnets” (SKU # 10050782) 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

N065617 June 26, 2009 CLA-2-85:OT:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Ms. Geri K. Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of “Bejeweled Super-Strong Magnets” from Taiwan Dear Ms. Davidson: In your letter dated June 19, 2009, you requested a tariff classification ruling. The merchandise subject to this ruling is described in your submission as “Bejeweled Super-Strong Magnets.” They are identified as SKU # 10050782. The “Bejeweled Super-Strong Magnets” consist of four green acrylic diamond shapes with a magnet attached to the back of each diamond shape. Each diamond shape measures approximately 1” in height x 1 ¼” diameter. Upon importation, the four acrylic diamond shaped magnets will stand on a piece of aluminum, in order to hold them in place, with plastic packaging around them. The magnets can be used to keep small household articles such as photos, notes, postcards, coupons, food menus, etc. secured to a refrigerator or a metal surface. The applicable subheading for “Bejeweled Super-Strong Magnets” (SKU # 10050782) 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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