The tariff classification of Kenko PowerBands from South Korea

N200107 January 30, 2012 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Ms. Angela Hsu Import & Export Nikken, Inc. 52 Discovery Drive Irvine, CA 92618 RE: The tariff classification of Kenko PowerBands from South Korea Dear Ms. Hsu: In your letter dated January 5, 2012 you requested a tariff classification ruling. The merchandise subject to this ruling is two types of Kenko PowerBands. One is a bracelet and the other is a necklace. The outer material is nylon and the inner material is silicon rubber. The nylon material is in a corded fashion and has the words “NIKKEN Discover it. Live it.” imprinted on it. Both the bracelet and the necklace contain three oval shaped magnet beads that the nylon corded material is threaded through. The magnet beads are made of tourmaline and ceramic power. At each end of the nylon corded material is a stainless steel screw-type clasp. A sample of the bracelet and the necklace, each in their individual see-through pouch, was submitted for classification purposes and is being returned to you. The applicable subheading for the Kenko PowerBands (bracelet and necklace) 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.” 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, Thomas J. Russo Director National Commodity Specialist Division