The tariff classification of a chak chak from South Korea

NY K86432 June 8, 2004 CLA-2-85:RR:NC:MM:109 K86432 CATEGORY: Classification TARIFF NO.: 8505.19.0080 Mr. James Sanford Marketing Director Phone Depot 1201 Hill Road North Pickerington, OH 43147 RE: The tariff classification of a chak chak from South Korea Dear Mr. Sanford: In your letter dated May 25, 2004, you requested a tariff classification ruling. The merchandise subject to this ruling is called a chak chak. The purpose of this item is to allow the user to attach a cellular telephone or a PDA to the dashboard of a car or truck. The chak chak is a magnet placed onto a rubber surface. It has an adhesive backing enabling it to adhere to a dashboard (with 3COM tape). It also consists of two metal disks that adhere to a cell phone or PDA. When the metal makes contact with the magnet either the cell phone or the PDA can be held in place upon the dashboard. A sample of the chak chak was submitted and reviewed for classification purposes. The essential character of the chak chak is that of a magnet. The applicable subheading for the chak chak, 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: 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division