The tariff classification of MagTacks from China.

N034063 July 31, 2008 CLA-2-73:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 7319.30.5010 Ms. Jamie Castellanos Import Manager The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of MagTacks from China. Dear Ms. Castellanos: In your letter dated July 17, 2008, you requested a tariff classification ruling. The sample which you have submitted is being retained by this office. You have described the item, Oxo Good Grips MagTacks, sku#10047858, as plastic magnetic tacks with stainless steel pins. The box contains eight two piece tacks in four different colors referenced as “magnet and tack in one.” The tack is placed into corkboard and the magnetic portion attaches to the head of the tack. This enables papers to be hung without holes or marks. Each portion can also be used separately. When not in use, the tack stores within the magnetic portion. The applicable subheading for the MagTacks will be 7319.30.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included: other pins: other: push pins. The rate of duty will be free. 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division