CLA-2-85:OT:RR:NC:N1:109
Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a 5 Hook Magnetic Strip from China
Dear Ms. Pendris:
In your letter dated February 24, 2011 you requested a tariff classification ruling.
The merchandise subject to this ruling is a 5 Hook Magnetic Strip. It is identified within your letter as SKU # 69600. A sample of the 5 Hook Magnetic Strip was furnished for classification purposes and is being returned to you as per your request.
The 5 Hook Magnetic Strip (SKU # 69600) consists of a plastic strip with five hooks on the front and two hard metal magnets affixed to the back. It measures approximately 22” in length x 1 ½” in height x 2” in width. There are three larger hooks and two smaller hooks assembled in an alternating pattern. The hooks are used to hang towels, pot holders, aprons, and utensils. The magnets enable the plastic strip to secure itself to a metal surface, such as a refrigerator, stove, file cabinet, etc. The absence or removal of the magnets would render this merchandise incapable of adhering itself to metal objects, thus it would not be able to function as intended. As such, the magnets impart the essential character of this merchandise.
The applicable subheading for the 5 Hook Magnetic Strip (SKU # 69600) 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: Other.” The rate of duty will be 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 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