N278982 N2 Ruling Active

The tariff classification of magnets from China.

Issued September 30, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.19.3000

Headings: 8505

Product description

The Retired John Wayne Tin with Magnet, item number 699751, is described as a wall decoration affixed to two soft ferrite magnets. The product is rectangular shaped and made of 95 percent tin. The wall decoration features a quotation and a picture of John Wayne standing in front of a desert landscape. The magnet consists of 88 to 96 percent strontium. The You’re so Cute Magnet, item number 1135417, consists of a magnet attached to a fiberboard, which features a quotation. The quotation is “You’re so cute I could bottle you up in a Mason Jar”. The magnet consists of 33 percent iron, 10 percent aluminum, 15 percent nickel, 30 percent cobalt, 5 percent copper, 5 percent titanium and 2 percent niobium. The magnet is designed to secure articles on metal articles, such as refrigerators or lockers.

CBP rationale

The applicable subheading for the Retired John Wayne Tin with Magnet, item number 699751 and the You’re so Cute Magnet, item number 1135417, will be 8505.19.3000, Harmonized Tariff Schedule of the United States, which provides for Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; Other; Other.

Full text

N278982 September 30, 2016 CLA-2-85:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Ms. Teresa Petz Hobby Lobby International 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of magnets from China. Dear Ms. Petz: In your letter dated July 11, 2016 you requested a tariff classification ruling. A sample was provided and is being returned to you. The Retired John Wayne Tin with Magnet, item number 699751, is described as a wall decoration affixed to two soft ferrite magnets. The product is rectangular shaped and made of 95 percent tin. The wall decoration features a quotation and a picture of John Wayne standing in front of a desert landscape. The magnet consists of 88 to 96 percent strontium. The You’re so Cute Magnet, item number 1135417, consists of a magnet attached to a fiberboard, which features a quotation. The quotation is “You’re so cute I could bottle you up in a Mason Jar”. The magnet consists of 33 percent iron, 10 percent aluminum, 15 percent nickel, 30 percent cobalt, 5 percent copper, 5 percent titanium and 2 percent niobium. The magnet is designed to secure articles on metal articles, such as refrigerators or lockers. The applicable subheading for the Retired John Wayne Tin with Magnet, item number 699751 and the You’re so Cute Magnet, item number 1135417, will be 8505.19.3000, Harmonized Tariff Schedule of the United States, which provides for Electromagnets; 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 https://hts.usitc.gov/current. 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 Sandra Martinez at [email protected]. Sincerely, Steven A. Mack 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 →