R03957 R0 Ruling Active

The tariff classification of magnetic art moon & stars from China

Issued June 13, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.11.0000

Headings: 8505

Product description

The merchandise under consideration is described in your letter as a magnetic art moon & stars. The item consists of a magnet round base and numerous crescent moons and five pointed stars made of iron. The crescent moon and star shaped pieces can be manipulated into a variety of designs. A photograph of this merchandise was submitted along with your request.

CBP rationale

The applicable subheading for the magnetic art moon & stars will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization…Permanent magnets and articles intended to become permanent magnets after magnetization: Of metal.

Full text

NY R03957 June 13, 2006 CLA-2-85:RR:NC:MM:109 R03957 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Mr. David Christopher Zicopula Customs Commodity Specialist Target Corporation 33 S. 6 th Street Minneapolis, MN 55402 RE: The tariff classification of magnetic art moon & stars from China Dear Mr. Zicopula: In your letter dated May 17, 2006, you requested a tariff classification ruling. The merchandise under consideration is described in your letter as a magnetic art moon & stars. The item consists of a magnet round base and numerous crescent moons and five pointed stars made of iron. The crescent moon and star shaped pieces can be manipulated into a variety of designs. A photograph of this merchandise was submitted along with your request. The applicable subheading for the magnetic art moon & stars will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization…Permanent magnets and articles intended to become permanent magnets after magnetization: Of metal.” The rate of duty will be 2.1 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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