The tariff classification of “Wooden Magna” from China.

N255366 August 12, 2014 CLA-2-85:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8505.19.2000 Mr. Long Vu Walgreen Co. 304 Wilmot Road, MS #3163 Deerfield IL, 60015 RE: The tariff classification of “Wooden Magna” from China. Dear Mr. Vu: In your letter dated July 17, 2014, you requested a tariff classification ruling. Samples were submitted with your letter and will be returned to you. The merchandise under consideration is described as “Wooden Magna”, Part Number (“WIC”) 352362 and is comprised of 15 wooden magnets consisting of an assortment of four different themes: Marvel Avengers Assemble, Mickey Mouse Clubhouse, Sofia the First and Doc McStuffins. The magnetic wooden pieces come in various sizes and shapes. However, their measurements range from approximately 1 and ½ inches x 2 inches to 2 inches x 3 inches and are 2mm thick. Each wooden magnet consists of a flexible magnet that is adhered to the backside and a lithographically printed character design on paper is laminated to the front side. You suggested classifying these wooden magnets in subheading 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. In support of your suggested HTSUS subheading, you stated that you believe the printed images impart the essential character and therefor under GRI 3 b, the merchandise should be classified in 4911. However, the subject merchandise is a composite good consisting of paper in heading 4911 and a flexible magnet of heading 8505. Composite goods containing flexible magnets are provided for eo nomine within subheading 8505.19.2000 HTSUS. As such, subheading 4911.99.6000 is inapplicable.The applicable subheading for the “Wooden Magna”, Part Number (“WIC”) 352362 will be 8505.19.2000 HTSUS, which provides for Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Composite goods containing 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 Sandra Martinez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division