The tariff classification of Bones Costume Kit Magnets from China

N193961 December 21, 2011 CLA-2-85:OT:RR:NC:N1:109 TARIFF NO.: 8505.19.1000 Ms. Donna Robbins PartyLite Worldwide, Inc. 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of Bones Costume Kit Magnets from China Dear Ms. Robbins: In your letter dated November 17, 2011, you requested a tariff classification ruling. The merchandise subject to this ruling is Bones Costume Kit Magnets. They are flexible magnets that are decorative accessories used to decorate a Bones PartyLite candle holder. The PartyLite candle holder is not imported with the Bones Costume Kit Magnets. A preprinted vinyl sheet depicting various caricatures is adhered to a permanent flexible magnet, which is then precut into shapes that the consumer can use to decorate a Bones PartyLite candle holder. A sample of the merchandise was submitted for classification purposes and is being returned to you as per your request. The applicable subheading for the Bones Costume Kit Magnets 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