CLA-2-85:OT:RR:NC:N1:103
David Braun
Wild Marketing Group, Inc.
N7W22025 Johnson Dr. Waukesha, WI 53186
RE: The tariff classification of faux magnetic garage door windows from China
Dear Mr. Braun:
In your letter dated July 20, 2023, you requested a tariff classification ruling.
The item under consideration is identified as a 16-piece Magnetic Fake Windows set, part number W265-D, designed for metal garage doors. Each set consists of rectangular sheets measuring 5.90 inches in height by 3.99 inches in width by 0.04 inches in depth. Each sheet is composed of a layer of polyethylene terephthalate bonded to a flexible magnetic material made of iron oxide, barium carbonate, and chlorinated polyethylene. Intended for decorative purposes, a homeowner arranges the sheets onto the existing panels of a metal garage door to resemble faux windowpanes.
The applicable subheading for the 16-piece Magnetic Fake Windows set, part number W265-D, will be 8505.19.2000, Harmonized Tariff Schedule of the United States (“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: 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 percent ad valorem.
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, i.e., 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, including information on exclusions and their effective dates, 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.
Please note the merchandise in question may be subject to antidumping duties and countervailing duties (“AD/CVD”). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the Department of Commerce ITA website at https://www.trade.gov/data-visualization/adcvd-proceedings, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division