The Tariff Classification of Wood Home Style Magnets from China.Dear Ms. Grego:

NY J82959 April 21, 2003 CLA-2-85:RR:NC:1: 112 J82959 CATEGORY: Classification TARIFF NO.: 8505.19.0080 Ms. Cari Grego Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The Tariff Classification of Wood Home Style Magnets from China. Dear Ms. Grego: In your letter dated March 31, 2003, you requested a tariff classification ruling. As indicated by the submitted samples, the Wood Home Style Magnets, SKU 815575, consist of three-dimensional fiberboard plaques measuring approximately 2 3/4” H X 3 1/2” H, depicting floral pattern scenes. The backsides of the plagues have a 1 1/2” magnet for hanging. The applicable subheading for the Wood Home Style Magnets will be 8505.19.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets and articles intended to become permanent magnets after magnetization: other. The 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