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NY N014267




August 10, 2007

CLA-2-85:RR:NC:N1:109

CATEGORY: CLASSIFICATION

TARIFF NO.: 8505.19.3000

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

RE: The tariff classification of pewter magnets from Taiwan

Dear Ms. Ramsey:

In your letter dated July 16, 2007, you requested a tariff classification ruling.

The merchandise subject to this ruling is a set of 4 pewter magnets depicting various types of insects and a set of 4 pewter magnets depicting various types of sea creatures. The two sets of pewter magnets are identified in your letter as 62360/Insects and 62362/Sea Creatures.

The magnet set consisting of a bee, a butterfly, a ladybug and a dragonfly was submitted to this office for classification purposes. Each of the magnets is made of pewter with a metal non-flexible magnet adhered to the back of the bee, butterfly, ladybug, and dragonfly. The absence of the magnet would render this merchandise incapable of functioning as intended. Therefore, the magnet imparts the essential character to the merchandise.

The applicable subheading for the pewter magnets (62360/Insects and 62362/Sea Creatures) will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: 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/.

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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