The tariff classification of magnetic decorator items from China

NY 813747 September 11, 1995 CLA-2-85:S:N:N1: 112 813747 CATEGORY: Classification TARIFF NO.: 8505.19.0000 Mr. Hank Wayman Bejing New Day Arts & Crafts Co., Ltd. P.O. Box 1476 Hayden, ID 83835 RE: The tariff classification of magnetic decorator items from China Dear Mr. Wayman: In your letter, which is undated, you requested a tariff classification ruling. The submitted sample, made of a mixture of poly-resin and stone powder, is a representation of what appears to be the front of a bamboo hut. A ferrite magnet is affixed to the back of the sample. According to the descriptive literature, there are other variations available, such as representations of a map of China, and the Great Wall of China. The applicable subheading for the magnetic decorator items will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets. The rate of duty will be 4.9 percent ad valorem. 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