The tariff classification of bendable hook magnets from China

N012570 July 2, 2007 CLA-2-85:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Mr. Curtis Victor Dall Director of Supply Chain Mgmt. Wellspring 339 East Cottage Place York, PA 17403 RE: The tariff classification of bendable hook magnets from China Dear Mr. Dall: In your letter dated June 8, 2007, you requested a tariff classification ruling. The merchandise subject to this ruling is bendable hook magnets. They are made of rubber-like material and measure 9mm in diameter and 5mm in thickness. They contain a soft bendable metal within it, which, as you state in your letter, appears to be a soft galvanized alloy. There are two small round metal magnets attached to the back of the rubber-like material. These bendable hook magnets depict a variety of male and female figures. This merchandise can be used to hold paper, pictures, etc., against a metal surface, such as a refrigerator, school locker, or file cabinet. Each bendable hook magnet bears the wording “Funky LAND®” as evidenced by the photograph of this merchandise that was furnished with your submission. The applicable subheading for the bendable hook magnets will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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