The tariff classification of a Cool & Classic Magnet from China

NY L88634 December 8, 2005 CLA-2-85:RR:NC:MM:109 L88634 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Ms. Stephanie De Silva Import/Export Analyst Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a Cool & Classic Magnet from China Dear Ms. De Silva: In your letter dated November 15, 2005, you requested a tariff classification ruling. The merchandise is described in your letter as a Cool & Classic Magnet. You describe the Cool & Classic Magnet in your letter as being a kitchen magnet for household use. There will be three different designs of the Cool & Classic Magnet available. Each of the three Cool & Classic Magnet designs will feature a ceramic vase made of either dolomite or stoneware. Each different vase style will contain man-made fiber faux flowers. The various styles of vases will be decorated with decals and hand-painted designs. A magnet is affixed to the back of each of the vases. The magnet itself is made of metal and contains iron pyrites. A sample of the Cool & Classic magnet was submitted to this office for classification purposes and is being returned to you as per your request. The applicable subheading for the Cool & Classic Magnet will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUSA), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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