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NY F88858




July 26, 2000

CLA-2-85:RR:NC:1:112 F88858

CATEGORY: CLASSIFICATION

TARIFF NO.: 8505.19.0000; 8518.30.20; 3926.10.0000; 3924.10.5000

Mr. Roy Wemyss
Dash It USA, Inc.
1720 Pike St. N.W.
Auburn, WA 98001

RE: The tariff classification of magnetic devices from China

Dear Mr. Wemyss:

In your letter dated June 20, 2000 you requested a tariff classification ruling.

As indicated by the submitted samples, there are five items in question. The first item, identified as a “Dash It”, is a circular rare earth magnet that is used to hold a cell phone in place in a car, boat or home. The second item is a “Dash Cell Kit” consisting of a rare earth magnet and an earphone. The magnet is for holding the phone in place and the earphone is for use with the cell phone to allow for a “hands free” conversation. The third item, described as a “Dash Pad Kit”, consists of the magnet, a pad holder, and a pen. The magnet is intended to hold the pad holder in place. The fourth item is a “Dash Cup Kit” and consists of a plastic cup with a magnet that is designed to hold the cup in place. The fifth item is a “Dash Kit” consisting of a pad holder, pen, cup and magnet. This is a combination of items three and four.

The applicable subheading for the “Dash Kit” will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets. The rate of duty will be 4.9 percent ad valorem. The magnet and the earphone in the “Dash Cell Kit” are separately classifiable. The applicable subheading for the magnet will be 8505.19.0000, HTS, which provides for other permanent magnets. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the earphone will be 8518.30.2000, HTS, which provides for headphones, earphones, and combined microphone/speaker sets: Other. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the “Dash Pad Kit” will be 3926.10.0000, HTS, which provides for other articles of plastics: Office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the “Dash Cup Kit” will be 3924.10.5000, HTS, which provides for tableware and kitchenware of plastics: Other. The rate of duty will be 3.4 percent ad valorem. The plastic cup/magnet, and the pad holder/pen in the “Dash Kit” are separately classifiable. The applicable subheading for the cup/magnet will be 3924.10.5000, HTS, which provides for tableware and kitchenware of plastics: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the pad holder/pen will be 3926.10.0000, HTS, which provides for other articles of plastics: Office or school supplies. The rate of duty will be 5.3 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 David Curran at 212-637-7049.

Sincerely,

Robert B. Swierupski
Director,

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