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NY N025224




April 10, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8505.19.3000

Mr. Donald S. Simpson
Senior Vice-President
Barthco Trade Consultants
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a horse magnet from China

Dear Mr. Simpson:

In your letter dated March 19, 2008, you requested a tariff classification ruling on behalf of your client, Stabenfeld, Inc. of Danbury, Connecticut.

The merchandise subject to this ruling is a horse magnet. It is identified within your letter as Article #081006. The horse magnet is composed of polyresin in the shape of a horse in the prone position. It is divided into two pieces with a magnet embedded in each of the pieces. The magnet holds the two pieces of the horse together and can be separated and used to hold pieces of paper to a metal surface. A sample of the merchandise was sent to this office for classification purposes and is being returned to you as per your request.

The applicable subheading for the horse magnet (Article #081006) 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.” 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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