The tariff classification of a 2-Pack Wooden Xmas Magnetic Memo Clip from Taiwan

NY 810157 May 25, 1995 CLA-2-85:S:N:N1:112 810157 CATEGORY: Classification TARIFF NO.: 8505.19.0000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a 2-Pack Wooden Xmas Magnetic Memo Clip from Taiwan Dear Ms. Aldinger: In your letter dated May 2, 1995 you requested a tariff classification ruling. The submitted samples, packaged together on a cardboard holder, consist of two painted wooden cutouts (a Christmas tree and a Santa Claus) which are each glued to wooden spring washpins. A ferrite magnetic strip is fastened to the other side of each washpin. In your request, you indicate that this 2-Pack Wooden Xmas Magnetic Memo Clip is designated as Rite Aid item #95036. The applicable subheading for these magnetic memo clips will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets. The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport