CLA-2-85:OT:RR:NC:N1:102
Mr. Ted Conlon
Fourstar Group USA, Inc.
189 Main St., Suite 31
Milford, MA 01757
RE: The tariff classification of magnetic decor from China
Dear Mr. Conlon:
In your letter dated November 9, 2018 you requested a tariff classification ruling. Samples were provided and are being returned to you.
The items in question are referred to as magnetic décor. The décor consists of various flexible magnets packaged together. Each magnetic item features an illustration and has a rubber magnet affixed to the backside of the item. The magnet allows for notes, pictures, and the like to be secured to metal surfaces, such a a refrigerator or school locker.
Item number 22460319 consists of various magnets with illustrations associated to Halloween, such as a witch, bats, a tombstone with a the letters RIP, a black cat with an arched back and a skeletal figure.
Item number 22460563 consists of various magnets with illustrations associated to Thanksgiving, such as a pumpkin, a scarecrow, a leaf and the words “Happy Thanksgiving”.
Item number 22461703 consists of various magnets that feature Christmas related illustrations, such as a santa claus, snowflakes, presents, reindeer, penguins, candy canes and snowmen.
Item number 22472333 consists of various magnets with illustrations associated to the 4th of July, such as the statue of liberty, fireworks, an eagle, and a red, white and blue banner.
Item number 22462295 consists of various magnets with illustrations associated to Valentine’s Day, such as hearts, puppies and paw prints.
Item number 22470721 consists of various magnets that have illustrations of a birthday day cake, balloons, hats, gifts and candles.
The applicable subheading for the magnetic décor, item numbers 22460319, 22460563, 22461703, 22472333, 22462295 and 22470721, 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.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8505.19.2000, HTSUS, unless specifically excluded, are subject to the additional 10 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 tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division