CLA-2-85:S:N:N1: 112 811558

Ms. Caroline M. Shaffer
Fritz Companies, Inc.
P.O. Box 280367
South San Francisco, CA 94128-0367

RE: The tariff classification of a magnetic plastic pen holder from China

Dear Ms. Shaffer:

In your letter dated June 8, 1995, on behalf of Institutional Financing Services, you requested a tariff classification ruling.

The submitted sample, designated as item #6055, consists of a two inch long plastic snap-in pen holder with a rubber ferrite magnet attached.

The applicable subheading for the magnetic plastic pen holder will be 8505.19.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets. The rate of duty will be 4.9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport