CLA-2-85:RR:NC:MM:109 L89328
Mr. John C. Kanis
President
The MAX Corporation
6444B Sherman Avenue
Cincinnati, OH 45230
RE: The tariff classification of bulk rolls of flexible magnets from China
Dear Mr. Kanis:
In your letter dated November 1, 2005, which was received by this office on December 15, 2005, you requested a tariff classification ruling.
The merchandise subject to this ruling is referred to in your letter as bulk rolls of flexible magnets. They are a synthetic rubber product with ferrite added. These flexible magnets will be imported into the United States in bulk rolls in both a magnetized and unmagnetized form. After importation, they will be further processed for use in printing, digital imaging, offset printing, and die cutting and marketed to the screen printing and sign supply distributor industry.
The applicable subheading for the bulk rolls of flexible magnets will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Flexible magnet.” 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