CLA-2-85:OT:RR:NC:N1:103
Windy Chen
Bansco Enterprise Limited
RM. 1308, Diya Tower, Jindi Bldg., Zhong Shan Yi Rd.
Guangzhou
China
RE: The tariff classification of a decorative magnet from China
Dear Ms. Chen:
In your letter dated March 20, 2026, you requested a tariff classification ruling.
The merchandise under consideration is a decorative magnet, item number BCMF2607228, that consists of
an image affixed to a square wooden base. The backing is a rubber magnet composed of strontium ferrite and
chlorinated polyethylene rubber. The image is covered by a raised epoxy coating, giving it a curved and
convex appearance. The item measures approximately 2.72 inches in length, 2.72 inches in width, and 0.2
inches in height.
The applicable subheading for the decorative magnet, item number BCMF2607228, 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 general
rate of duty will be 4.9 percent ad valorem.
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 (CBP). 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 United States International Trade Commission website at
https://www.usitc.gov/trade_remedy/documents/orders.xls, 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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,
(for)
James P. Forkan
Director
National Commodity Specialist Division