CLA-2-85:OT:RR:NC:N1:102

Mr. David Prata
OHL International at CVS Health
Mail Code 1049
1 CVS Drive
Woonsocket RI, 02895

RE: The tariff classification of a “Woodland Magnet Set” from China.

Dear Mr. Prata:

In your letter dated April 6, 2015 you requested a tariff classification ruling. Samples were submitted with your letter and will be returned to you.

The merchandise under consideration is described as CVS item number 347127, “Woodland Magnet Set”. The item is comprised of six round flexible magnets with rigid plastic covers on one side. The flexible magnets measure 1.5 inches in height, 1.5inches in length, and .125 inches in width. The covers depict assorted woodland creatures, such as a squirrel, dove, skunk, porcupine, owl, and a fox. It is said in your submission the material composition is 70% PVC and 30% magnet. The applicable subheading for the CVS item number 347127, “Woodland Magnet Set” will be 8505.19.2000 HTSUS, which provides for Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Composite goods 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 Sandra Martinez at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division