The tariff classification of magnets.

N275094 May 19, 2016 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Ms. Teresa Petz Hobby Lobby International 7707 SW 44th Street Oklahoma, OK 73179 RE: The tariff classification of magnets. Dear Ms. Petz: In your letter dated April 5, 2016 you requested a tariff classification ruling. Samples were provided and are being returned to you. The Plush Fridge Magnet-Buffalo Hard Magnet, item number 446997, consists of a non-flexible neodymium magnet inside of a stuffed plush buffalo. The buffalo is made up of 60 percent velboa and 15 percent poly fibers. The Pink Color Heart Shape Magnet Clip, item number 306449, is an alnico magnet attached to a metal clip that is affixed to a pink colored, polyester resin heart. The Ladybug Shape Magnet, item number 306126, is an alinico magnet attached to a plastic ladybug shaped figure. The Retired John Wayne Tin with Magnet, item number 699751, is described as a wall decoration affixed to two soft ferrite magnets. The product is rectangular shaped and made of 95 percent tin. The wall decoration features a quotation and a picture of John Wayne standing in front of a desert landscape. The You’re so Cute Magnet, item number 1135417, consists of a magnet attached to a fiberboard, which features a quotation. The applicable subheading for the Plush Fridge Magnet-Buffalo Hard Magnet, item number 446997, the Pink Color Heart Shape Magnet Clip, item number 306449, and the Ladybug Shape Magnet, item number 306126, will be 8505.19.3000, HTSUS, which provides for Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; Other; Other. The rate of duty will be 4.9 percent ad valorem. In regards to the You’re so Cute Magnet, item number 1135417, and the Retired John Wayne Tin with Magnet, item number 699751, additional information is needed to provide a classification, such as the type of magnet and a breakdown of the material composition for the magnet. 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division