The tariff classification of a mini garden butterfly magnet from China

N027770 May 29, 2008 CLA-2-85:OT:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Mr. Troy D. Crago Atico International USA Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a mini garden butterfly magnet from China Dear Mr. Crago: In your letter dated May 6, 2008, you requested a tariff classification ruling. The merchandise subject to this ruling is a mini garden butterfly magnet. It is identified within your submission as Item # A026ZA00893. This item, which measures 4” in width x 3” in height, depicts a butterfly. Affixed to the back of the butterfly is an iron magnet. The descriptive literature furnished provides pictures of the mini garden butterfly magnet in various shades of blue, pink, yellow, and orange. As stated in the descriptive literature the iron magnet affixed to the back of the butterfly allows it to be affixed to metal poles, planters, etc., as a decoration. The applicable subheading for the mini garden butterfly magnet (Item # A026ZA00893) 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