N160316 N1 Ruling Active

The tariff classification of a magnetic curtain tie back from an unspecified country

Issued April 28, 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 magnetic curtain tie back. The magnetic curtain tie back consists of two circular resin disks. Each circular resin disk contains a permanent magnet. There is a thin stainless steel wire attached to each resin disk. The tie back is designed to wrap around a window curtain with each resin disk connecting to one another by means of the magnets within each resin disk. The magnetic curtain tie back is a composite good consisting of a circular resin disk, a magnet, and stainless steel wire. The magnet imparts the essential character as its absence would render the magnetic curtain tie back incapable of functioning as intended, to hold back a window curtain. A sample of the magnetic curtain tie backs was submitted for classification purposes and is being returned to you as per your request.

CBP rationale

The applicable subheading for the magnetic curtain tie back 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

N160316 April 28, 2011 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Mr. Raj Budhrani CHF Industries, Inc. One Park Avenue, 9th Floor New York, NY 10016 RE: The tariff classification of a magnetic curtain tie back from an unspecified country Dear Mr. Budhrani: In your letter, received by this office on April 13, 2011, you requested a tariff classification ruling. The merchandise subject to this ruling is magnetic curtain tie back. The magnetic curtain tie back consists of two circular resin disks. Each circular resin disk contains a permanent magnet. There is a thin stainless steel wire attached to each resin disk. The tie back is designed to wrap around a window curtain with each resin disk connecting to one another by means of the magnets within each resin disk. The magnetic curtain tie back is a composite good consisting of a circular resin disk, a magnet, and stainless steel wire. The magnet imparts the essential character as its absence would render the magnetic curtain tie back incapable of functioning as intended, to hold back a window curtain. A sample of the magnetic curtain tie backs was submitted for classification purposes and is being returned to you as per your request. The applicable subheading for the magnetic curtain tie back 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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