The tariff classification of a magnetic elbow support and a magnetic knee support from China

NY M85629 August 17, 2006 CLA-2-85:RR:NC:MM:109 M85629 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Mr. Jack Macken Tompkins & Davidson, LLP Counselors At Law One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a magnetic elbow support and a magnetic knee support from China Dear Mr. Macken: In your letter dated August 2, 2006, you requested a tariff classification ruling on behalf of your client, Avon Products, Inc. The merchandise subject to this ruling is identified in your letter as a magnetic elbow support (Item PP 357312) and a magnetic knee support (Item PP 357314). Each of these items is constructed of stretchable, textile, reinforced neoprene and nylon to accommodate wrapping the magnetic elbow support and magnetic knee support around one’s elbow or knee. In the unfolded position, the butterfly-shaped magnetic elbow support (Item PP 357312) measures approximately 7” high by 14.5” long by ¼” thick. It incorporates two “Velcro” closures on the butterfly wings and has a 1” diameter whole in the center. The center section of the interior side of the magnetic elbow support incorporates eight, circular, sewn-in steel magnets, each of which measures approximately ¾” in diameter. The essential character of the magnetic elbow support is that of the steel magnet. A sample of this item was submitted to this office for classification purposes and is being returned as per your request. In the unfolded position, the butterfly-shaped magnetic knee support (Item PP 357314) measures approximately 8” high by 17” long by ¼” thick. It incorporates two “Velcro” closures on the butterfly wings and has a 1” diameter whole in the center. The center section of the interior side of the magnetic knee support incorporates eight, circular, sew-in steel magnets, each of which measures ¾” in diameter wide. The essential character of the magnetic knee support is that of the steel magnet. A sample of this item was submitted to this office for classification purposes and is being returned as per your request. The applicable subheading for the magnetic elbow support (Item PP 357312) and a magnetic knee support (Item PP 357314) will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become magnets after magnetization: Of metal.” The rate of duty will be 2.1 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, National Commodity Specialist Division