The tariff classification of an "Xmas Magnet" from China

NY 810158 May 25, 1995 CLA-2-85:S:N:N1:112 810158 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an "Xmas Magnet" from China Dear Ms. Aldinger: In your letter dated May 2, 1995 you requested a tariff classification ruling. The submitted sample, which you indicate is a representative style, consists of a poly-resin figure of what appears to be a wooden soldier. A metal magnet is affixed to the back of the figure. In your request, you indicate that this item is designated as Rite Aid item #95037. The applicable subheading for the "Xmas Magnet" will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets of metal. The rate of duty will be 3 percent ad valorem. It should be noted that although you state this item will be packaged on a blister card with the proper country of origin marking (China), the sticker affixed to the submitted plastic bag makes reference to Taiwan. Please be advised that the only acceptable marking will be that which clearly refers solely to the country of origin of the "Xmas Magnet". This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport