Jacquelyn J. Votra
Trans-Border Global Freight Systems
2103 Route 9
Round Lake, NY 12151
RE: The tariff classification of a magnetic pin holder from China.
Dear Ms. Votra:
In your letter dated January 27, 2015 you requested a tariff classification ruling on behalf of Cleaner’s Supply, Inc.
The item of consideration is a Magnetic Pin Holder, item number MPC1, which is retailed with 50 steel pins containing plastic heads. The circular holder contains two steel magnets mounted on a steel plate, which are encased in a polypropylene molded cover and base. The magnets measure 7/8 inches in length by 1 7/8 inches in height by 3/8 inches in width. It is stated that the dish’s diameter is 4 1/8 inches in diameter. The magnetic container is used to retrieve and hold pins, needles, paper clips and bobbins.
Based on the functionality of item number MPC1, which is to recover and hold items, such as pins, needles, paper clips and bobbins, we believe the essential character of the Magnetic Pin Holder is the steel magnets. Heading 8505, Harmonized Tariff Schedule of the United States (HTSUS), specifically provides for permanent magnets. As such, the applicable subheading for the Magnetic Pin Holder, item number MPC1, will be 8505.11.0090, HTSUS, which provides for Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; Of Metal; Other. 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 Sandra Martinez at Sandra.Martinez@cbp.dhs.gov.
Gwenn Klein Kirschner
National Commodity Specialist Division