The tariff classification of a magnetic key fob/ holder from the United Kingdom

NY R01307 February 16, 2005 CLA-2-85:RR:NC:MM:109 R01307 CATEGORY: Classification TARIFF NO.: 8505.19.1000 Ms. Lisa Whelan President UK Goodies 98 Hillcrest Drive Orinda, CA 94563 RE: The tariff classification of a magnetic key fob/ holder from the United Kingdom Dear Ms. Whelan: In your letter dated January 18, 2005, you requested a tariff classification ruling. The descriptive literature describes this merchandise as a key fob/holder. It is used for storing a key in your wallet. The key fob/holder consists of a bottom and top portion. The bottom portion is made from a flexible magnetized rubber, which is adhered to a metal card (base). The bottom portion has a cutout in which a key is stored. The top portion, which contains the words “Series 316 Wallet Key Fob”, is a wafer-thin stainless steel cover that conceals the key. The top portion slides back and forth enabling access to the key. The flexible magnet imparts the essential character of this item. The applicable subheading for the magnetic key fob/holder will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Flexible magnet.” The rate of duty will be 4.9 percent ad valorem. 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