CLA-2-85:OT:RR:NC:N1:109
Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of flexible magnets from Taiwan
Dear Ms. Pendris:
In your letter dated May 10, 2010 you requested a tariff classification ruling.
The merchandise subject to this ruling is flexible magnets. The merchandise is identified as Item #68450 and consists of 13 flexible magnets. A sample of the flexible magnets, in its condition as imported, was furnished for classification purposes. The flexible magnets are packaged ready for retail sale. Each of the flexible magnets is decorated on its surface with a drawing of a either a North American or Tropical bird. The magnets can be used on a refrigerator or file cabinet to hold photographs or reminders. The sample was returned as per your request.
The applicable subheading for the 13 piece bird magnets (Item #68450) 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,
Robert B. Swierupski
Director
National Commodity Specialist Division