The tariff classification of a "Gift Topper". The country of origin is not stated.

NY I85067 September 16, 2002 CLA-2-85:RR:NC:1:112 I85067 CATEGORY: Classification TARIFF NO.: 8505.19.0040 Ms. Judy Kearney Network Brokers International, Inc. Airport Industrial Office Park, Bldg. C-1D 145th Avenue & Hook Creek Boulevard Valley Stream, NY 11581 RE: The tariff classification of a “Gift Topper”. The country of origin is not stated. Dear Ms. Kearney: In your letter dated August 16, 2002, on behalf of Berwick Industries, LLC, you requested a tariff classification ruling. As indicated by the submitted sample, the “Gift Topper” is a decorative flexible magnet with a decorative bow attached to the bottom of the magnet. Although initially used for decorative gift wrapping purposes, the magnet portion is intended to serve as a magnet on a refrigerator or other metal surface. The applicable subheading for the “Gift Topper” will be 8505.19.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets. The general rate of duty will be 4.9 percent ad valorem. 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 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division