The tariff classification of permanently magnetized window covers from China

N206497 March 29, 2012 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.1000 Mr. Brian S. Kim Customs Clearance International, Inc. 19300 S. Hamilton Avenue, Suite 190 Gardena, CA 90248 RE: The tariff classification of permanently magnetized window covers from China Dear Mr. Kim: In your letter dated February 27, 2012, you requested a tariff classification ruling on behalf of your client, Correctional Security Products, LLC. The merchandise subject to this ruling is permanently magnetized window covers. A visit to the importer’s website (tempshield.us) reveals that they are sold under the trade name TempShield™. The merchandise is flexible magnetic window covers. They are designed to temporarily cover inmate jail cell door windows, hospital windows, and school classroom windows. Their composition is 100 percent isotropic magnetic rubber. The applicable subheading for the permanently magnetized window covers will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: 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, Thomas J. Russo Director National Commodity Specialist Division