CLA-2-85:OT:RR:NC:N1:109
Ms. Roxie L. Richardson
Controller
H.B. Williamson Co.
Dba Williamson Asia
822 Main Street
Mount Vernon, IL 62864
RE: The tariff classification of a magnet photo frame from China
Dear Ms. Richardson:
In your letter dated January 17, 2012 you requested a tariff classification ruling on behalf of your client, Medtronic, Inc.
The merchandise subject to this ruling is a magnet photo frame. The photo frame consists of a flexible magnet, which has a printed design on it. The magnet is in a rectangular shape and has an opening in the center where a photograph can be displayed. Surrounding the opening is the flexible magnet and when the photo frame is placed onto something metal the magnetic photo frame will keep the photograph in place.
The applicable subheading for the magnet photo frame will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Flexible magnets." 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,
Thomas J. Russo
Director
National Commodity Specialist Division