The tariff classification of a clay pot magnet from Thailand

NY C81094 November 19, 1997 CLA-2-85:RR:NC:1: 112 C81094 CATEGORY: Classification TARIFF NO.: 8505.19.0000 Mr. Chinnalit Supragob Skanco Company, Ltd. 157/28 Soi Areesamphan 2 Rama 6 Road Samsennai, Phayatai Bangkok 10400, Thailand RE: The tariff classification of a clay pot magnet from Thailand Dear Mr. Supragob: In your letter dated October 11, 1997 you requested a tariff classification ruling. As indicated by the submitted sample, the clay pot magnet consists of a small clay pot measuring 1 1/2 inches in height and one inch in circumference, with what appears to be a ceramic ferrite magnet attached to the back of the pot. This is the type of item intended for use on refrigerators and other such surfaces. The applicable subheading for the clay pot magnet will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets. The duty rate will be 4.9 percent ad valorem. Articles which are classifiable under subheading 8505.19.0000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 David Curran at 212-466-5680. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division