The tariff classification of a magnetic plastic memo holder from Taiwan

NY 817825 January 24, 1996 CLA-2-85:RR:NC:MA: 112 817825 CATEGORY: Classification TARIFF NO.: 8505.19.0000 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of a magnetic plastic memo holder from Taiwan Dear Mr. Liberati: In your letter dated December 20, 1995, on behalf of Deb Shops, you requested a tariff classification ruling. The submitted sample, designated #HC-7515C, is a plastic representation of a parfait glass containing some type of a dessert topped with whipped cream. A circular magnet, made of what appears to be ferrite material, is molded into the side of this plastic glass. This item is used to hold paper or other lightweight material against a refrigerator or other metal surface. The applicable subheading for the magnetic plastic memo holder (#HC-7515C) will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets, other than of metal. 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 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 David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division