The tariff classification of various magnetic wraps from Hong Kong and Taiwan

NY F88735 July 11, 2000 CLA-2-85:RR:NC:1:112 F88735 CATEGORY: Classification TARIFF NO.: 8505.19.0000 Ms. Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz & Silverman, LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of various magnetic wraps from Hong Kong and Taiwan Dear Ms. Weinberg: In your letter dated June 15, 2000, on behalf of Publishers Clearing House, you requested a tariff classification ruling. As indicated by the submitted samples, there are four specific items in question, described as follows: Dr. Levine’s Power Magnetic Posture Supports (Item N400/401) – comprised of polyester and PVC fabric with 12 magnets within the fabric. It is worn over the shoulders and around the back underneath clothing. Dr. Levine’s Power Magnetic Arch Supports (Item L842)- comprised of polyester and cotton with four magnets within the fabric. Velcro straps are used to secure the support to the foot. Dr. Levine’s Power Magnetic Neck Wrap (Item N399)- comprised of neoprene and nylon with 20 magnets within the fabric. It is for use around the back of the neck and is held in place by velcro straps. Set of 20 Magnetic Patches (Item N454) – comprised of magnets with adhesive patches. These are for use on various parts of the body. The applicable subheading for these items 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 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 David Curran at 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division