The tariff classification of holders and a tray with magnets from Taiwan

N298803 August 7, 2018 CLA-2-85:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8505.19.3000, 8302.50.0000 Ms. Jing Jing Kuo JingJing Co., Ltd. 5F., No. 354, Yongji Road Xinyl Dist. Taipei 110 Taiwan RE: The tariff classification of holders and a tray with magnets from Taiwan Dear Ms. Kuo: In your letter dated June 10, 2018, you requested a tariff classification ruling for four items. Item BR0708-1 is referred to as a three piece magnetic tool holder set. The pieces measure eight inches, ten inches and twelve inches. Tools, such as hammers, wrenches, screwdrivers and sockets are placed against the tool holder and the included magnets secure the metal articles in place. In the information provided, it is stated that the holder set is primarily of steel material and features non-flexible ferrite magnets. Item BR0708-2 is referred to as a twelve inch magnetic tray with a screw driver holder. The steel tray has the capacity to hold up to five pounds of tools and features six holes. Each hole is designed to hold a single screw driver. Item BR0708-3 is referred to as a magnetic spray can holder. The steel spray can holder features two centrally located holes and five smaller holes. Cans with a three inch diameter can be placed in the centrally located holes and a single screw driver can be placed in each of the smaller holes. Item BR0708-4 is referred to as a magnetic paper towel holder. The steel paper towel holder has the capacity to hold a paper towel roll of any width. Items BR0708-2, BR0708-3 and BR0708-4 are magnetically mounted to metal surfaces using magnets located on the back side of the tray and holders. The applicable subheading for the magnetic tool holder set, item BR0708-1 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 general rate of duty will be 4.9 percent ad valorem. The applicable subheading for the twelve inch magnetic tray, item BR0708-2, the magnetic spray can holder, item BR0708-3, and the magnetic paper towel holder, item BR0708-4, will be 8302.50.0000, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds coachwork…. Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free. 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 the 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