N147615 N1 Ruling Active

The tariff classification of a vinyl magnetic dog housebreaking and training pad holder from ChinaMs. Gina GrassanoImport WriterF.C. Gerlach Co., Ltd.290 Central Avenue, Suite 105Lawrence, NY 11559

Issued March 8, 2011 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 vinyl magnetic dog housebreaking and training pad holder. The vinyl magnetic holder is utilized to train a dog to be housebroken. You have provided a sample for classification purpose. The sample is being returned as per your request. The vinyl magnetic dog housebreaking and training pad holder consists of a piece of vinyl with two rows of hard (non-flexible) magnets on the top and bottom of the vinyl along its perimeter. The portion of the vinyl containing the top row of magnets opens out to allow a training pad to be placed on top of the vinyl. When the magnetic portion containing the top row of magnets is folded over the training pad the top and bottom rows of magnets create a bond, thus holding the training pad in place to prevent any movement of the pad. There are no training pads imported with the vinyl magnetic dog housebreaking and training pad holder. The magnets are an integral part of this merchandise. The absence of the magnets would render the merchandise incapable of holding the training pad in place as intended.

CBP rationale

the training pad in place to prevent any movement of the pad. There are no training pads imported with the vinyl magnetic dog housebreaking and training pad holder. The magnets are an integral part of this merchandise. The absence of the magnets would render the merchandise incapable of holding the training pad in place as intended. The applicable subheading for the vinyl magnetic dog housebreaking and training pad holder 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/.

Full text

N147615 March 8, 2011 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.3000 RE: The tariff classification of a vinyl magnetic dog housebreaking and training pad holder from China Ms. Gina Grassano Import Writer F.C. Gerlach Co., Ltd. 290 Central Avenue, Suite 105 Lawrence, NY 11559 Dear Ms. Grassano: In your letter dated February 8, 2011 you requested a tariff classification ruling on behalf of your client, Creative Bath Products, Inc. The merchandise subject to this ruling is a vinyl magnetic dog housebreaking and training pad holder. The vinyl magnetic holder is utilized to train a dog to be housebroken. You have provided a sample for classification purpose. The sample is being returned as per your request. The vinyl magnetic dog housebreaking and training pad holder consists of a piece of vinyl with two rows of hard (non-flexible) magnets on the top and bottom of the vinyl along its perimeter. The portion of the vinyl containing the top row of magnets opens out to allow a training pad to be placed on top of the vinyl. When the magnetic portion containing the top row of magnets is folded over the training pad the top and bottom rows of magnets create a bond, thus holding the training pad in place to prevent any movement of the pad. There are no training pads imported with the vinyl magnetic dog housebreaking and training pad holder. The magnets are an integral part of this merchandise. The absence of the magnets would render the merchandise incapable of holding the training pad in place as intended. The applicable subheading for the vinyl magnetic dog housebreaking and training pad holder 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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