RE: The tariff classification of a poly resin magnetic memo holder and poly resin lapel pin from China
Dear Mr. Apolinario:
In your letter dated January 17, 1996, you requested a tariff classification ruling.
As indicated by the submitted samples, the poly resin magnetic memo holder is a boot shaped representation of a winter scene consisting of snowmen and snowflakes. A ferrite magnet is affixed to the back of the item. The poly resin lapel pin is a representation of holly and berries, with a clasp attached to the back.
The applicable subheading for the magnetic memo holder will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets of other than metal. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the lapel pin will be 7117.90.7500, HTS, which provides for other imitation jewelry, valued over 20 cents per dozen pieces or parts, of plastics. This classification is based on the presumption that the polyester resin is of plastic material. The rate of duty will be free.
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 212-466-5680.