CLA-2-85:RR:NC:1:112 D86904
Ms. Pilar Dorfman
E. Besler & Company
115 Marvin Lane
Elk Grove Village, IL 60007-1309
RE: The tariff classification of “Country Critter Magnets” from Hong Kong
Dear Ms. Dorfman:
In your letter dated December 11, 1998, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling.
As indicated by the submitted descriptive literature, the “Country Critter Magnets” consist of polyester/cotton representations of various animals, with each of the animals containing a sewn-in magnet. They are used for holding lists, memos, etc. to a refrigerator or other metal surface.
The applicable subheading for the “Country Critter Magnets” will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets. The rate of duty will be 4.9 percent ad valorem.
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 212-637-7049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division