The tariff classification of a magnetic photo sleeve from China
Issued December 2, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8505.19.2000
Headings: 8505
Product description
The merchandise subject to this ruling is a magnetic photo sleeve. The magnetic photo sleeve is identified as Item No. I-1612. It consists of a 5” x 7” flexible magnet covered by a clear plastic sleeve. The sleeve stores and protects a photograph. The magnetic backing enables it to adhere to refrigerators, filing cabinets, or other metal surfaces. In essence, this is a composite good consisting of a flexible magnet and plastic. The magnet imparts the essential character of this merchandise because without the magnet it would not be able to adhere to metal objects. A sample of the magnetic photo sleeve was submitted for classification purposes and is being returned to you as per your request.
CBP rationale
The applicable subheading for the magnetic photo sleeve (Item No. I-1612) will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Composite good containing flexible magnets.
Full text
N133399 December 2, 2010 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.2000 Ms. Belinda L. Wong Simple Symbol (N.A.), Inc. 4195 Chino Hills Pkwy #536 Chino Hills, CA 91709 RE: The tariff classification of a magnetic photo sleeve from China Dear Ms. Wong: In your letter dated November 16, 2010 you requested a tariff classification ruling. The merchandise subject to this ruling is a magnetic photo sleeve. The magnetic photo sleeve is identified as Item No. I-1612. It consists of a 5” x 7” flexible magnet covered by a clear plastic sleeve. The sleeve stores and protects a photograph. The magnetic backing enables it to adhere to refrigerators, filing cabinets, or other metal surfaces. In essence, this is a composite good consisting of a flexible magnet and plastic. The magnet imparts the essential character of this merchandise because without the magnet it would not be able to adhere to metal objects. A sample of the magnetic photo sleeve was submitted for classification purposes and is being returned to you as per your request. The applicable subheading for the magnetic photo sleeve (Item No. I-1612) will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Composite good containing 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
More rulings on the same tariff codes
The tariff classification of a decorative magnet from China
The tariff classification of a decorative refrigerator magnet from China
The tariff classification of faux magnetic garage door windows from China
The tariff classification of a child’s activity kit from China
The tariff classification of a magnetic calendar board from China
The tariff classification of a child’s activity kit from China
The tariff classification of magnetic decor from China
The tariff classification of a magnetic set from China
The tariff classification of magnets from China
The tariff classification of magnetic clear frames from China.
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 →