CLA-2-85:RR:E:NC:N1:109
Ms. Joan Jerome
Import Manager
Allied International
13207 Bradley Avenue
Sylmar, CA 91342
RE: The tariff classification of a Pro-Grade magnetic tray set from China
Dear Ms. Jerome:
In your letter dated June 21, 2007 you requested a tariff classification ruling.
The merchandise subject to this ruling is a Pro-Grade magnetic tray set. A photograph of this item was submitted, which identifies it as Item # 59901. The Pro-Grade magnetic tray set consists of one square tray, one rectangular tray, and one bowl. The trays and the bowl are made of polished heavy gauge stainless steel for strength, durability and corrosion resistance and have non-marring rubber covered magnets on the bottom of them. The placement of the magnets to the bottom of the trays and bowl render the trays and bowl magnetized. As such, when tools and small parts are placed into the trays and/or bowl they adhere to the stainless steel. Therefore, whether the trays and/or bowl are placed in a vertical or horizontal position, the metal contents (tools or small parts) are prevented from falling out due to the magnetization of the trays and bowl. Upon importation, the Pro-Grade magnetic tray set will be imported in a blister pack, which is ready for retail sale.
The applicable subheading for the Pro-Grade magnetic tray set 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