CLA-2-85:OT:RR:NC:N1:109
Ms. Janet Freese
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510
RE: The tariff classification of Bookmark Gift Tags from China
Dear Ms. Freese:
In your letter dated October 15, 2009, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Bookmark Gift Tags. It is identified as Item Number 904205. Based on an examination of the submitted sample, it consists of two gift tags with a tie ribbon attached to each and two flexible magnets. The gift tags bear holiday lights and the words “To: and From:” on them for gift giving. The two flexible magnets are coated with plastic, which also bears holiday lights. The flexible magnets can be used as a bookmark. The essential character of this merchandise is imparted by the flexible magnets. The sample is being returned to you as per your request.
The applicable subheading for the Bookmark Gift Tags (Item Number 904205) will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Permanent magnets and articles intended to become permanent magnets after magnetization: Composite good containing flexible magnets." 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