CLA-2-85:OT:RR:NC:N1:109

Ms. Theresa Lee
11099 S. La Cienega Boulevard
Suite 202
Los Angeles, CA 90045

RE: The tariff classification of a Magnetic Wrist Band (HandyBAND™), product no. WB051809, from China

Dear Ms. Lee:

In your letter dated May 21, 2009, on behalf of Millennium Way Group, you requested a tariff classification ruling.

The merchandise subject to this ruling is a magnetic wrist band. A sample of this item was furnished for classification purposes. The retail packaging refers to it as a HandyBAND™ and is identified within your submission as product no. WB051809. The HandyBAND™ is designed to be wrapped around the wrist and contains a Velcro closure enabling the user to adjust the band to the size of their wrist. Flat iron non-flexible rectangular shaped magnets are inserted into individual pouches on a polyester wristband and sewn closed to secure the magnets within the individual pouches. It is used to hold small metal objects such as nails, screws, pins, staples, washers, nuts, and bolts when working on home improvement projects, auto repairs, and hobbies. The magnetic wristband is not a clothing accessory nor is the textile the essential character.

The applicable subheading for a Magnetic Wrist Band (HandyBAND™), product no. WB051809, will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Other”. 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