The tariff classification of leather thimble containing a rubber magnet from India

N003931 December 22, 2006 CLA-2-85:RR:NC:1:109 CATEGORY: Classification TARIFF NO.: 8505.19.2000 Mr. Robert Lamber President RHL Enterprises 35 Georgian Bay Drive Morganville, NJ 07751 RE: The tariff classification of leather thimble containing a rubber magnet from India Dear Mr. Lamber: In your letter dated November 17, 2006, you requested a tariff classification ruling. The merchandise subject to this ruling is a leather thimble containing a rubber magnet. The rubber magnet is flexible. Your letter states that it will be used as part of a new learning program to help students focus and concentrate in school in order to increase their memory skills. A sample of the merchandise was submitted to this office for classification purposes. Your letter states that you were given a provisional classification of Harmonized Tariff Schedule of the United States (HTSUS) 4205.00.8000, which provides for “Other articles of leather or of composition leather. However, the item subject to this ruling is a composite good containing a flexible magnet. A composite good containing a flexible magnet is provided for in the HTSUS under heading 8505. As such, 4205.00.8000 is not applicable. The applicable subheading for the flexible magnet will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Composite good containing flexible magnet.” The rate of duty will be 3.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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