CLA-2-85:RR:NC:MM:109 M81205
Ms. Maria F. Borges
Import Trade Coordinator
Hasbro, Inc.
200 Narragansett Park Drive
P.O. Box # 200
Pawtucket, RI 02862-0200
RE: The tariff classification of a card holder magnet from China
Dear Ms. Borges:
In your letter dated March 8, 2006, you requested a tariff classification ruling.
The merchandise subject to this ruling is described in your letter as a card holder magnet. It is identified as Item Number 08860. The magnet holder consists a base with a hook and a flexible magnet backing. The magnetic card holder is used to hold tip cards that are imported with your “Let’s Play Together Playskool” line of baby toys. The tip cards have tips for a person to use while playing any of the “Let’s Play Together Playskool” games with a baby. The “Let’s Play Together Playskool” game(s) is not the subject of this ruling, only the card holder magnet is. A sample of the card holder magnet was provided for classification purposes and is being returned to you as per your request.
The applicable subheading for the card holder magnet (Item Number 08860) will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become magnets after magnetization: Composite good containing flexible magnet.” 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