N133159 N1 Ruling Active

The tariff classification of a Magna-Sweep from China

Issued December 2, 2010 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 a Magna-Sweep. It is identified within your letter as Item # MS-3. It is an aquarium cleaning device. It consists of two hard magnets encased within two plastic housings. One of the plastic housings has a handle molded into it. Both plastic housings have a scrubbing pad glued to them. It is imported with a string that loops through the holes at the top of the plastic housings for easy retrieval. When these two plastic encased magnets are separated from one another, the plastic encased magnet that has a handle is placed on the outside of a fish tank and the other plastic encased magnet is place on the inside of a fish tank. The magnets enable the device to adhere to the glass of a fish tank and when the user moves the device along the glass the scrubbing pad rubs against the glass, thus removing any algae. In essence, this is a composite good consisting of plastic, textile, and a hard magnet. The magnet imparts the essential character of this merchandise because removal of the magnet would not enable the two plastic housings to cling to one another so that the scrubbing pad could remove the algae when the user moves it along the glass of the fish tank. A sample of the Magna-Sweep was submitted for classification purposes and is being returned to you as per your request.

CBP rationale

The applicable subheading for the Magna-Sweep 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

N133159 December 2, 2010 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Mr. Dennis Morse Licensed Customs Broker BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a Magna-Sweep from China Dear Mr. Morse: In your letter dated November 10, 2010 you requested a tariff classification ruling. The merchandise subject to this ruling is a Magna-Sweep. It is identified within your letter as Item # MS-3. It is an aquarium cleaning device. It consists of two hard magnets encased within two plastic housings. One of the plastic housings has a handle molded into it. Both plastic housings have a scrubbing pad glued to them. It is imported with a string that loops through the holes at the top of the plastic housings for easy retrieval. When these two plastic encased magnets are separated from one another, the plastic encased magnet that has a handle is placed on the outside of a fish tank and the other plastic encased magnet is place on the inside of a fish tank. The magnets enable the device to adhere to the glass of a fish tank and when the user moves the device along the glass the scrubbing pad rubs against the glass, thus removing any algae. In essence, this is a composite good consisting of plastic, textile, and a hard magnet. The magnet imparts the essential character of this merchandise because removal of the magnet would not enable the two plastic housings to cling to one another so that the scrubbing pad could remove the algae when the user moves it along the glass of the fish tank. A sample of the Magna-Sweep was submitted for classification purposes and is being returned to you as per your request. The applicable subheading for the Magna-Sweep 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →