R04549 R0 Ruling Active

The tariff classification of plush goldfish magnets (SKU# 10037590) from China

Issued August 31, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.19.3000

Headings: 8505

Product description

The merchandise is made of metal combined with felt in the form of goldfish each with a pair of big and bulging eyes. The essential character of this merchandise is the magnet. A sample of this merchandise was submitted for classification purposes.

CBP rationale

notes in a file cabinet. Samples of the merchandise were submitted to this office for classification purposes. The merchandise is made of metal combined with felt in the form of goldfish each with a pair of big and bulging eyes. The essential character of this merchandise is the magnet. A sample of this merchandise was submitted for classification purposes. The applicable subheading for the plush goldfish magnets (SKU# 10037590) 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.” 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

NY R04549 August 31, 2006 CLA-2-85:RR:E:NC:MM:109 R04549 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Ms. Jamie Castellanos Import Manager The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of plush goldfish magnets (SKU# 10037590) from China Dear Ms. Castellanos: In your letter dated August 3, 2006, you requested a tariff classification ruling. The merchandise subject to this ruling letter is identified as plush goldfish magnets (SKU# 10037590). These magnets can be used for multiple purposes, among which are posting notes and messages on a refrigerator or for holding notes in a file cabinet. Samples of the merchandise were submitted to this office for classification purposes. The merchandise is made of metal combined with felt in the form of goldfish each with a pair of big and bulging eyes. The essential character of this merchandise is the magnet. A sample of this merchandise was submitted for classification purposes. The applicable subheading for the plush goldfish magnets (SKU# 10037590) 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.” 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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