The tariff classification of a "Spring Daffodil Pick" from China

N062663 June 11, 2009 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Ms. Traci Manuel Vice President Virgo III 766 Knox Court Yardley, PA 19067 RE: The tariff classification of a “Spring Daffodil Pick” from China Dear Ms. Manuel: In your letter dated May 28, 2009, on behalf of Godiva Chocolatier, you requested a tariff classification ruling. The merchandise subject to this ruling is a refrigerator magnet identified as a “Spring Daffodil Pick.” A sample of this item was furnished and revealed that it measured approximately 3 ¼” L x 2 ½” W x ½” H. The submitted sample, which is comprised of polystyrene, is in the shape of two adjoining daffodil flowers. The petals are yellow with an orange budded center. The orange buds have miniature crystals glued onto them for decoration. The submitted sample was a representation of the imported item, but it did not contain an attached magnet. However, during a conversation with you, you stated that although the submitted sample did not contain a magnet, the imported item would have a round flat metal (non-flexible) magnet glued to the back of the polystyrene and that was the condition of the item that you were requesting a binding ruling on. As such, this ruling will determine the classification of the “Spring Daffodil Pick” as a refrigerator magnet, containing a metal magnet attached to the back of it. In essence, this is a composite good consisting of polystyrene and a metal magnet. The metal magnet imparts the essential character of this item. The applicable subheading for a “Spring Daffodil Pick” 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: 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 National Commodity Specialist Division