CLA-2-85:RR:NC:1: 112 C85981
Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of folk art magnets from China
Dear Mr. Shoichet:
In your letter dated March 26, 1998, on behalf of Avon
Products, Inc., you requested a tariff classification ruling.
As indicated by the submitted samples and the information
provided, there are three different items in question. Each is
constructed of cold cast resin with, as you indicate, a cobalt
magnet affixed to the back. They are shaped to resemble a figure
of Santa Claus holding a strand of 3 stars with raised letters
which spell "Joy"; an angel figure depicted holding a dove and
dressed in a skirt decorated with gold vine and green leaf motif
on a red background border; and a snowman figure depicted wearing
a "stove pipe" hat, red boots and holding a red heart.
The applicable subheading for the Santa Claus magnet will be
9505.10.2500, Harmonized Tariff Schedule of the United States
(HTS), which provides for Christmas ornaments, of other than
glass or wood. The rate of duty will be Free. The applicable
subheading for the angel figure magnet and the snowman magnet
will be 8505.11.0000, HTS, which provides for permanent magnets
of metal. The rate of duty will be 2.3 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 Alice
Masterson at 212-466-5892 or National Import Specialist David
Curran at 212-466-5680.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division