Ms. Jeannine Greener
Air Tiger Express USA Inc.
18343 8th Ave. S.
Seattle, WA 98148
RE: The tariff classification of a magnetic calendar board from China
Dear Ms. Greener:
In your letter, dated November 14, 2019, you requested a tariff classification ruling on behalf of your client, Grand Prix. Product samples of a calendar board and magnets were submitted for our review.
The “2 in 1 Home Bundle,” item # 088057066682, consists of a magnetized board and flexible magnets sold together as a set. You describe the item as a “children’s visual schedule” that will “grow with your child’s development from daily toddlerhood routines through weekly elementary age chores and schedules.” It uses primarily pictures to “communicate a sequence of events, a plan or an expectation to a child.” The 18” trifold magnetic board is printed on one side with a form of simple calendar made up of several blank boxes, those at the top labeled with the days of the week. On the back, the board is blank. 72 activity magnets and 56 accessory magnets are designed to be used with the board. The flexible magnets are printed with various activities, reminders and categories, such as, “Bath,” “Brush teeth,” “Morning,” “Afternoon,” “First,” and “To Do.” The magnets also portray pictures designed to convey a meaning to a child. Additionally, the board can be used with a dry erase marker, not included. The board can be hung or folded into a tabletop stand.
The applicable subheading for the “2 in 1 Home Bundle,” item # 088057066682, will be 4910.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Calendars of any kind, printed, including calendar blocks: Other. The rate of duty will be Free.
You also request classification of an extra set of activity magnets, sold separately from the board, item # 088234736438. You propose classification under subheading 8505.19.1000, HTSUS, which provides for Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Other: Flexible magnets. While we agree at the heading level, we disagree at the subheading level, as the magnets are composite goods that consist of a flexible rubber ferrite material that is lamented or attached to paper and plastic. Composite goods containing flexible magnets are provided subheading 8505.19.2000.
As such, the applicable subheading of the of activity magnets, item # 088234736438, will be 8505.19.2000, HTSUS, which provides for Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Other: Composite good containing flexible magnet. The rate of duty of 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4910.00.6000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4910.00.6000, HTSUS, listed above.
In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8505.19.2000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 8505.19.2000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 contact National Import Specialist Charlene Miller at [email protected].
Steven A. Mack
National Commodity Specialist Division