NY 860332

MAR 06 1991
CLA-2-30:S:N:N1:238 860332

Mr. John C. Haedich
Meiko America, Inc.
2132B E. Dominguez Street
Long Beach, CA 90810

RE: The tariff classification of "Magneking", a gold-plated magnet, incorporated into an adhesive bandage from Japan.

Dear Mr. Haedich:

In your letter dated February 6, 1991, on behalf of Hisamitsu America, Inc. you requested a tariff classification ruling.

"Magneking" is composed of a gold-plated magnet that is incorporated into an adhesive bandage. It is intended for quick relief from muscular aches and pains. The applicable subheading for the "Magneking" will be 3005.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for adhesive dressings and similar articles, impregnated or coated with pharmaceutical substances. The rate of duty will be 2.4 percent ad valorem

This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380..

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