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NY M82144




April 19, 2006

CLA-2-85:RR:NC:MM:109 M82144

CATEGORY: CLASSIFICATION

TARIFF NO.: 8505.19.3000

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of S/2 Teddy Bear Magnets #54590 from China

Dear Ms. Marcoux:

In your letter dated April 6, 2006 you requested a tariff classification ruling. (KIPT).

Your request covered 2 items. The S/2 Teddy Bear Magnets #54590 and a Funny Tree Face Tea Light Holder #54490. However, your inquiry does not provide enough information for us to give a classification ruling on the Funny Tree Face Tea Light Holder #54490. Therefore, this ruling will address the classification of the S/2 Teddy Bear Magnets #54590. Following the classification of the S/2 Teddy Bear Magnets #54590 below, you will find questions regarding the Funny Tree Face Tea Light Holder #54490. Should you decide to pursue a binding classification ruling on the Funny Tree Face Tea Light Holder #54490, a response to those questions will be needed along with your submission.

You provided descriptive literature on the S/2 Teddy Bear Magnets #54590. A photograph of the magnet appears on the literature. The S/2 Teddy Bear Magnets #54590 consists of a pair of bear magnets. Each pair consists of a “chef” and “waiter” teddy bear figure. The teddy bear figures are made of hand-painted polyresin. During a telephone call with you, you informed this office that the magnet was not flexible, but rather a hard metal magnet, which is adhered to the back of each teddy bear figure.

The applicable subheading for the S/2 Teddy Bear Magnets #54590 will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become magnets after magnetization: Other.” 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/.

Your inquiry does not provide enough information for us to give a classification ruling on the Funny Tree Face Tea Light Holder #54490. In order to determine its classification, please respond to the following:

Indicate whether the item consists of pure plastics or a combination of plastics and another material. If it is a combination of plastics and another material, are the two materials uniformly blended or agglomerated throughout the body of the article? Please provide the precise geological and/or chemical name of the material agglomerated with the plastic resin. Also, indicate the percentage by weight of the plastics and the percentage by weight of the other material. Please describe the manner in which the material agglomerated with the plastics is produced or derived. Is the material a natural stone, a mineral source other than stone or a synthetic chemical? Provide a sample, in addition to the above information.

When this information is available, you may wish to consider resubmission of your request. If you have any specific questions regarding the Funny Tree Face Tea Light Holder #54490 you may contact National Import Specialist Jacob Bunin at 646-733-3027.

We are returning any related samples, exhibits, etc. If you decide to resubmit your request for the Funny Tree Face Tea Light Holder #54490, please include the material pertaining to it and make reference to our file number M82144.

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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