CLA-2-85:OT:RR:NC:N1:102
Mr. Mauricio E. Hodgson
Walt Disney Company
3030 Maingate Lane
Kissimmee, FL 34747
RE: The tariff classification of magnets from China
Dear Mr. Hodgson:
In your letter dated August 27, 2018 you requested a tariff classification ruling. Samples were provided and are being returned to you.
The items in question are the RTSN18 MTL magnet (SKU 400020645524), the PRN18ACRY magnet (SKU 400020841179), the DAKL18 MAG magnet (SKU 400020774408), the PP18 SPVC MAG magnet (SKU 400020776556), and the POR19 ENAMEL (SKU 400020870933). A soft flexible magnet is affixed to the back of each item, allowing the items to secure notes, pictures, and the like to metal surfaces.
SKU 400020645524 is a rectangular shaped item that depicts characters from the Disney™ CARS movie and the phrase “Take the open road”.
SKU 400020841179 illustrates several Disney™ princesses next to the phrase “Nothing can Stop a Princess”.
SKU 400020774408 illustrates a giraffe and zebra and in between these animals is the phrase “Disney’s Animal Kingdom Lodge”.
SKU 400020776556 illustrates a Disney™ character surfing and below the character is the phrase “Disney’s Paradise Pier Hotel”.
SKU 400020870933 is oval in shape and features the phrase “Port Orleans Resort Riverside”.
The applicable subheading for the RTSN18 MTL magnet, (SKU400020645524), the PRN18ACRY magnet (SKU 400020841179), the DAKL18 MAG magnet (SKU 400020774408), the PP18 SPVC MAG magnet (SKU 400020776556), and the POR19 ENAMEL (SKU 400020870933) will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Flexible magnets: Composite good containing flexible magnets. The rate of duty will be 4.9 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8505.19.2000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8505.19.2000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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