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NY L89494




January 13, 2006

CLA-2-85:RR:NC:MM:109 L89494

CATEGORY: CLASSIFICATION

TARIFF NO.: 8505.19.1000

Mr. Edward W. Pluemer
EWP International, Inc.
Licensed Customhouse Broker
2602 S. Denison Avenue
San Pedro, CA 90731

RE: The tariff classification of flexible magnetic sheets of plastic from China

Dear Mr. Pluemer:

In your letter dated December 5, 2005, you requested a tariff classification ruling on behalf of your client Polyflex Magnets Ltd.

The merchandise subject to this ruling is referred to in your letter as flexible magnetic sheets of plastic. It will be imported into the United States in large sheets for manufacture of magnetic signs and small magnets.

Your letter suggested Harmonized Tariff Schedule of the United States (HTSUS) subheading 4008.21.0000, which provides for “Plates, sheets, strips, rods and profile shapes, of vulcanized rubber other than hard rubber: Of noncellular rubber: Plates, sheets and strip.” However, this item is a flexible magnet consisting of plastic and will be imported in sheet form. Therefore, HTSUS 4008.21.0000 does not apply. The appropriate HTSUS subheading is 8505.19.10, which provides for flexible magnets.

The applicable subheading for flexible magnetic sheets of plastic will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Flexible magnet.” 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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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