The tariff classification of the Twin Draft Guard Magnetic Vent Cover from China

N073115 September 3, 2009 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.1000 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of the Twin Draft Guard Magnetic Vent Cover from China Dear Ms. Pendris: In your letter dated August 18, 2009, you requested a tariff classification ruling. The merchandise subject to this ruling is a Twin Draft Guard Magnetic Vent Cover. It is identified within your letter as 60260. It is utilized to cover heating and air conditioning vents. A sample was submitted for classification purposes. Based on the sample submitted the magnetic vent cover is a flexible magnet and will be imported in retail packaging as a set of 3 8” x 15” flexible magnets in each package. The applicable subheading for the Twin Draft Guard Magnetic Vent Cover (60260) will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Flexible magnets.". 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 Hackett at (646) 733-3015. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division