CLA-2-85:OT:RR:NC:N1:102
Mr. David Borenstein
INTU-Keys Co.
5 William Street
Georgetown, Ontario L7G 1Y2
Canada
RE: The tariff classification of magnetic key cap from China.
Dear Mr. Borenstein:
In your letter dated May 16, 2018, you requested a tariff classification ruling. A sample of the article was provided and is being returned to you.
You intend to import a magnetic key cap packaged in clamshell packaging. The key cap consists of a rubber cap, which is available in various colors, and a neodymium-iron-boron magnet that is attached to the cap with an adhesive. The user inserts a key into the cap’s interior slot and the non-flexible magnet is then attached to a metal surface. The magnet, which is the essential character, allows for a key to be hidden or stored.
The applicable subheading for the magnetic key cap will be 8505.11.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Permanent magnets and articles intended to become permanent magnets after magnetization: Of metal: Sintered neodymium-iron-boron . 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 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