CLA-2-69:S:N:N3:227 886248

Mr. Joe Schmid
JS International
Custom House Broker
110 West Ocean Blvd. Suite 307
Long Beach, CA 90802

RE: The tariff classification of ceramic memo holders from Taiwan.

Dear Mr. Schmid:

In your letter dated May 12, 1993, on behalf of your client, Gift Creations, you requested a tariff classification ruling. The samples submitted are several small household memo holders which consist of magnets of barium ferrite (ceramic) that are affixed to front covers of metal, ceramic and plastics. In addition, one of these magnetic memo holders also possesses a clipping mechanism for securing the notes. It is to be noted that the essential character of these articles is imparted by their magnetic portions. The applicable subheading for these ceramic memo holders will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of ceramic. The rate of duty will be 7 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