The tariff classification of a Magnetic Presentation Board with Flexible Magnets and a Nylon Pouch from China

N076855 October 22, 2009 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.1000; 8505.19.2000; 4202.92.9026 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a Magnetic Presentation Board with Flexible Magnets and a Nylon Pouch from China Dear Ms. Trotta: In your letter dated September 21, 2009, you requested a tariff classification ruling. The merchandise under consideration is referred to as a “Magnetic Presentation Board with Flexible Magnets in a Nylon Pouch.” Your letter states that this merchandise will not be sold at retail; they will only be used by your sales representatives when making presentations. The magnetic presentation board is made of paper with flexible magnets within it. It measures approximately 8 ½” in length x 33 ½” in width. The magnetic presentation board is able to be displayed lying flat on a surface or standing up and can display up to twenty-three of the Flexible Magnets that are imported with the Magnetic Presentation Board and the Nylon Pouch. The nylon pouch, for which a style number was not provided, is a carrying bag constructed with an outer surface of nylon textile material.  It has a main storage compartment that holds a magnetic presentation board for sales representatives. In addition to the storage compartment, the bag has six open patch pockets, which can be used to hold the flexible magnets. The bag has a flap with a hook-and-loop closure and measures approximately 9.5” in length x 12” in width. The applicable subheading for the Magnetic Presentation Board will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Composite good containing flexible magnets." The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the Flexible Magnets 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. The applicable subheading for the Carrying Bag will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6 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