The tariff classification of a set of magnets from China

N154675 April 14, 2011 CLA-2-85:OT:RR:NC:N1:109 TARIFF NO.: 8505.19.3000 Mr. Kevin Maher Import Manager C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a set of magnets from China Dear Mr. Maher: In your letter dated March 11, 2011, you requested a tariff classification ruling on behalf of your client, Sky High International LLC. The merchandise subject to this ruling is a set of magnets. They are identified within your letter as Style #810925A. This set of magnets consists of six magnets packaged in a clear plastic blister pack ready for retail sale. Each magnet is encased within a round metal housing. There are depictions of Disney fairies on the front of each of the housings. The merchandise can be used to secure notes, pictures, and the like to metal surfaces, such as a refrigerator, cabinet, etc. A sample of the merchandise was submitted for classification purposes and is being returned to you as per your request. The merchandise is a composite good consisting of metal and a magnet. The magnet imparts the essential character of the merchandise because the absence of the magnet would render it incapable of functioning as intended, i.e. to secure notes, pictures, and the like to a refrigerator, cabinet, etc. The applicable subheading for the set of magnets (Style #810925A) 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). You have asked whether the magnets (Style #810925A) are subject to antidumping duties (AD). Customs and Border Protection does not issue written rulings regarding the scope of AD orders. Such written decisions are issued by the Import Administration in the Department of Commerce (DOC) and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact DOC at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD"). 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