CLA-2-85:OT:RR:NC:N1:109
Angel Easterling
Direct Import and Compliance Manager
AutoZone
123 South Front Street
Memphis, TN 38103
RE: The tariff classification of magnetic holders from China
Dear Mr. Easterling:
In your letter dated February 20, 2014, you requested a tariff classification ruling.
The items in question are the Magnetic Tool Organization Stick (sku # 454213) and the Magnetic Locking Socket Holder(s) (sku #’s 454212, 454215 and 454217).
The Magnetic Tool Organization Stick measures 10 5/8 inches in length, 2 inches in width and 3/8 inches in depth. This item is comprised of a metal face plate, internally housed flexible magnets located behind the face plate and a flexible magnet on the back side of the housing. This item will attach to any ferrous surface and will magnetically hold various metallic tools.
The Magnetic Locking Socket Holder (sku # 454212) measures 12 inches in length, 1 ¼ inches in width, and 1 inch in depth. The Magnetic Locking Socket Holders (sku #’s 454215 and 454217) each measure 15 ½ inches in length, 1 ¼ inches in width, and 1 inch in depth. All three Magnetic Locking Socket Holders are composed of black and blue plastic and incorporate a flexible magnetic strip on the back. They will attach to any ferrous surface and each one will hold 12 sockets.
You propose that the Magnetic Tool Organization Stick (sku # 454213) is classified within subheading 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for permanent magnets of metal. You additionally propose that the three Magnetic Locking Socket Holders (sku #’s 454212, 454215 and 454217) are classified within subheading, 8505.19.3000 (HTSUS), which provides for other permanent magnets. All of the items concerned incorporate flexible magnets not metal magnets, as such subheading 8505.11.0000 (HTSUS), would not be applicable. Each item concerned is a composite good which contains flexible magnets; there is a specific subheading that provides for such articles, as such subheading 8505.19.3000 (HTSUS) would not be applicable.
The applicable subheading for the Magnetic Tool Organization Stick (sku # 454213), and the three Magnetic Locking Socket Holders (sku #’s 454212, 454215, 454217) will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electromagnets; Permanent magnets…: Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Composite good containing flexible magnets.” 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 Steven Pollichino at (646) 733-3008.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division