CLA-2-85:RR:NC:1:112 J82500

Mr. Kirk Schmidt
MMC International
P.O. Box 460788
Glendale, CO 80246-0788

RE: The tariff classification of magnetic devices from China

Dear Mr. Schmidt:

In your letter dated February 24, 2003 you requested a tariff classification ruling.

As indicated by the submitted samples and information, the magnetic devices, identified as item numbers 2524 and 2488, are used in mannequins to hold various components of the mannequin torso in place. Each of the items consists of a housing containing a metal magnet.

The applicable subheading for the magnetic devices, item numbers 2524 and 2488, will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets of metal. The rate of duty will be 2.1 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 David Curran at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division