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NY L89892




February 7, 2006

CLA-2-39:RR:NC:SP:221 L89892

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.90.5060; 4911.10.0080; 8505.19.1000; 9503.90.0080; 9503.49.0000; 9608.10.0000

Mr. Stephen Williamson
Magnetic Advertising Limited
7/9 North St. David Street
Edinburgh, EH2 1AW United Kingdom

RE: The tariff classification of pens, magnets, self-adhesive tape, foam toys and printed products from France and China.

Dear Mr. Williamson:

In your letter dated January 17, 2006, you requested a tariff classification ruling.

Samples were provided with your letter. The stick pen is a standard ball point pen. The flat pen is a ball point pen composed of a ball point refill sealed inside two sheets of plastic that form the barrel of the pen. Both pens are printed with advertising information.

The magnets are flat and are printed with advertising information. Such magnets are typically used on refrigerators or lockers to hold memos and notes.

The “Fix Max” is a pressure sensitive flat tape composed of plastic and backed with a protective paper liner. It is permanently tacky on one side and firmly adheres to a variety of surfaces.

The two samples identified as “foam products” consist of colored foam plastic pieces that assemble to form three-dimensional toys. One sample assembles to form a penguin; the other sample assembles to form an airplane. The airplane kit includes a plastic nosecone to facilitate gliding through the air.

The two samples identified as “lentricular” are cards printed with advertising information. The cards are covered with a grooved transparent plastic that acts as a lenticular screen, allowing the viewer to see two different pictures that appear to alternate in the same space when the card is held at different angles.

The “Fix-Max” will be imported from France. The other items will be imported from China.

The applicable subheading for the “Fix Max” will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics: other: other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the magnets will be 8505.19.1000, HTSUS, 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.

The applicable subheading for the lenticular printed cards will be 4911.10.0080, HTSUS, which provides for other printed matter, including printed pictures and photographs: trade advertising material, commercial catalogs and the like: other (than certain specified kinds). The rate of duty will be free.

The applicable subheading for the foam penguin will be 9503.49.0000, HTSUS, which provides for other toystoys representing animals or non-human creaturesand parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the foam airplane will be 9503.90.0080, HTSUS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other: other. The rate of duty will be free.

The applicable subheading for the stick pens and flat pens will be 9608.10.0000, HTSUS, which provides for ball point pens. The rate of duty will be 0.8¢ each + 5.4 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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