The tariff classification of a magnetic pot holder from Japan

N067737 July 9, 2009 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.2000 Ms. Debbie Taylor Transportation The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a magnetic pot holder from Japan Dear Ms. Taylor: In your letter dated July 2, 2009 you requested a tariff classification ruling. The merchandise subject to this ruling is a magnetic pot holder. It is also referred to on the retailing packaging as a range partner. It is identified within your letter as SKU 10050784/VPN 12469. The magnetic pot holder is made of rubber with a flexible magnet adhered to the back of it. It enables the user to place their thumb in the front portion of the rubber device and the balance of their fingers at the back of it, so as to grasp a hot dish or other hot items between their thumb and other fingers without getting burned. The purpose of the flexible magnet is so that the item can be mounted to a refrigerator or stove when not in use. A sample of this item was furnished for classification purposes. The applicable subheading for the magnetic pot holder (SKU 10050784/VPN 12469) 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: 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 M. Hackett at (646) 733-3015. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division