Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of pet refrigerator magnets from China
Dear Ms. Ramsey:
In your letter dated November 8, 2007 you requested a tariff classification ruling. Samples were furnished for classification purposes.
The merchandise subject to this ruling is pet refrigerator magnets. There are two types of magnets; one depicts the face of a cat and the other depicts the face of a dog. They are identified within your letter as Item Number 63740/cats and 63742/dogs. The pet refrigerator magnets will be imported in sets of 6. Each pet magnet is made of polyresin with a hard metal magnet affixed to the back of the facial figure of the cat and the dog. These pet refrigerator magnets are composite goods whose essential character is imparted by the metal magnet. The applicable subheading for the pet refrigerator magnets (63740/cats & 63742/dogs) 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: 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.
Robert B. Swierupski