CLA-2-85:OT:RR:E:NC:N1:109
Ms. Geri Davidson
Import Assistant
The Container Store
500 Freeport Parkway
Coppell, Texas 75019
RE: The tariff classification of Spot-On Magnetic Hooks from China
Dear Ms. Davidson:
In your letter dated June 13, 2008 you requested a tariff classification ruling.
The merchandise subject to this ruling is the Spot-On Magnetic Hooks (SKU #10047638). They are made of stainless steel with a metal magnet affixed to the backing. The Spot-On Magnetic Hooks contain a hook and are circular in shape. These magnets can be used to hold items weighing up to 5 pounds, such as a coat, umbrella, handbag, etc. against a metal surface. They are available in various color powder-coated steel or stainless steel.
The applicable subheading for the Spot-On Magnetic Hooks (SKU #10047638) 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.” The rate of duty will be 4.9%.
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