CLA-2-85:RR:NC:MA: 112 818523
Mr. Ben Apolinario
Dalton International Limited
104 Delaware Avenue
Olyphant, PA 18447
RE: The tariff classification of a poly resin magnetic memo holder and poly
resin lapel pin from China
Dear Mr. Apolinario:
In your letter dated January 17, 1996, you requested a tariff
classification ruling.
As indicated by the submitted samples, the poly resin magnetic memo holder
is a boot shaped representation of a winter scene consisting of snowmen and
snowflakes. A ferrite magnet is affixed to the back of the item. The poly
resin lapel pin is a representation of holly and berries, with a clasp attached
to the back.
The applicable subheading for the magnetic memo holder will be
8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for permanent magnets of other than metal. The rate of duty will be
4.9 percent ad valorem. The applicable subheading for the lapel pin will be
7117.90.7500, HTS, which provides for other imitation jewelry, valued over 20
cents per dozen pieces or parts, of plastics. This classification is based on
the presumption that the polyester resin is of plastic material. The rate of
duty will be free.
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 David Curran at 212-466-5680.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division