CLA-2-85:RR:NC:MM:109 M82498
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. Correction to Ruling Number M81205
Dear Borges:
This replaces Ruling Number M81205, dated April 4, 2006, which contained a typographical error. In your original ruling request, there was a discrepancy regarding the Item Number of the card holder magnet. Your letter inadvertently provided the Item Number as 08860. The correct Item Number is 08866. A complete corrected ruling follows.
The merchandise subject to this ruling is described in your letter as a card holder magnet. It is identified as Item Number 08866. 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 08866) 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