CLA-2-85:OT:RR:NC:N1:109
Ms. Lynn M. Heinke
Saving Shipping and Forwarding USA, Incorporated
550 E. Devon Avenue
Ste. 100
Itasca, IL 60143
RE: The tariff classification of flexible magnetic signs from China
Dear Ms. Heinke:
In your letter dated April 25, 2012, on behalf of your client C-M Glo you requested a tariff classification ruling.
The merchandise subject to this ruling is magnetic signs with the words “FOR SALE” on them. The words “FOR SALE” are printed onto paper and the paper is affixed to a high strength flexible magnetic backing for attachment to automobiles and other metal items. These flexible magnetic signs will be imported three to a package. The signs come in two sizes; 14” W x 9.25” H and 14” W x 3.5” H.
You suggested that the classification of these flexible magnetic signs should be subheading 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter including printed pictures and photographs: Other: Other: Other: Other.” In support of your suggested HTSUS subheading, you have stated that you believe that this merchandise should be classified as paper signs due to the actual purpose of the item being a sign. However, the subject merchandise is a composite good consisting of paper of heading 4911 and a flexible magnet of heading 8505. Composite goods containing flexible magnets are provided for eo nominee within HTSUS subheading 8505.19.20. As such, HTSUS subheading 4911.99.8000 is inapplicable.
The applicable subheading for the flexible magnetic signs will be 8505.19.2000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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.
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 Hackett at (646) 733-3015.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division