The tariff classification of the "Teddy Bear Magnet" from China

NY 811563 July 11, 1995 CLA-2-85:S:N:N1: 112 811563 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Ms. Caroline Shaffer Fritz Companies, Inc. P.O. Box 280367 San Francisco, CA 94128-0367 RE: The tariff classification of the "Teddy Bear Magnet" from China Dear Ms. Shaffer: In your letter dated June 8, 1995, on behalf of Institutional Financing Services, you requested a tariff classification ruling. Based upon a review of the submitted sample, the "Teddy Bear Magnet" consists of a representation of two small teddy bears on a bookshelf mounted to a background. The bears simulate bookends for three miniature books on the shelf. There are also two circular cobalt magnets imbedded in the reverse side of the background. This item can be used on refrigerators or any other metalic surface for utilitarian or decorative purposes. The applicable subheading for the "Teddy Bear Magnet" will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets of metal. The rate of duty will be 3 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