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NY R01326




February 16, 2005

CLA-2-85:RR:NC:MM:109 R01326

CATEGORY: CLASSIFICATION

TARIFF NO.: 8505.11.0000

Mr. Troy Crago, CHB
Import Specialist
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of plastic animal magnets from China

Dear Mr. Crago:

In your letter dated January 17, 2005, you requested a tariff classification ruling.

The merchandise subject to this ruling is plastic animal magnets. They are identified within your letter as Item Number W029CA04469. The plastic animal magnets are available in assorted styles, such as a dog, a pig, a cat, and a cow. Each animal magnet is made of plastic, which is shaped to depict the figure of a dog, pig, cat, or cow. Each plastic animal magnet consists of a non-flexible iron magnet housed within the plastic animal figure. These plastic animal magnets are composite goods whose essential character is imparted by the non-flexible magnet. The magnet, being of iron, is metal.

The applicable subheading for the plastic animal magnets, will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Of metal”. The rate of duty will be 2.1 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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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