The tariff classification of a mini air horn musical instrument and a wood animal magnet from Indonesia.

N145886 February 23, 2011 CLA-2-92:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 9205.90.6000; 8505.19.3000 Ms. Melanie Vaillant Kheops International, Inc. P.O. Box 177 Colebrook, NH 03576 RE: The tariff classification of a mini air horn musical instrument and a wood animal magnet from Indonesia. Dear Ms. Vaillant: In your letter dated January 20, 2011, you requested a tariff classification ruling. The first submitted sample is identified as a mini air horn, item #31194. This product is made of a 0.5” thick PVC plastic cylinder that has a diameter of 2.5”. The cylinder is open at one end while the other end is covered with a rubber film. The body of the air horn is coated with acrylic paint. This coating is decorated with another coating of colorful dots made of acrylic paint. There is a hole in the side of the cylinder. When a person blows in the hole, it emits a loud sound that is similar to the sound of a horn. You state that this instrument is used in ritual celebrations and ceremonies. You also state that the air horn is advertised and sold as a musical instrument. The second submitted sample is identified as a wood animal magnet, item #14000.  It is composed of a 2.5” wooden figurine with a round hard metal magnet glued to the back.  The wooden figurine is painted and shaped to depict a fish.  Your letter states that it is used as a decoration, but the affixed magnet would also enable it to hold photographs, notes, lists, etc. to a refrigerator or other metallic surface.  In the United States, the wood animal magnets are sold in packs of ten.  Each pack contains an assortment of various animal wooden figurines.  A sample of the wooden figurine, depicting a fish, was furnished for classification purposes. Both samples will be returned to you as requested. The applicable subheading for the wood animal magnet (Item # 14000), 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. The applicable subheading for the mini air horn will be 9205.90.6000, HTSUS, which provides for “Wind musical instruments…:Other: Other.” The rate of duty will be Free. 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 NIS 428 at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division