The tariff classification of ransom note flex magnets from China

N029097 June 18, 2008 CLA-2-85:OT:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.1000 Mr. Gary D. Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of ransom note flex magnets from China Dear Mr. Hollis: In your letter dated May 21, 2008, you requested a tariff classification ruling. The merchandise subject to this ruling is ransom note flex magnets. These flexible magnets are identified in your letter as SKU # 10042203 and are sold at retail in packages of 55 individual magnets. Your letter states that they are called ransom note magnets because of the printed pattern on top of each magnet. A photograph of this merchandise, which was submitted along with your request, reveals that each flex magnet is printed with a letter of the alphabet and when grouped together the magnets can spell out words, thus enabling the user to write out a message on a locker, refrigerator, or file cabinet for friends and family to read. These flexible magnets can also be used to hold notes and reminders to any metal surface. The applicable subheading for the ransom note flex magnets (SKU # 10042203) will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Flexible magnets.” 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