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NY 808511

April 11, 1995

CLA-2-91:S:N:N8:344 808511


TARIFF NO.: 9105.21.80; 9802.00.8065; 8505.19.00

Mr. Glen Marsh
Col-Mar Crafts
59 Glovers Shore
Prince Edward Island, Canada C1N 4G3

RE: The tariff classification of a wall clock and a refrigerator magnet from the U.S. and Canada.

Dear Mr. Marsh:

In your letter dated February 20, 1995, received in this office March 27, 1995, you requested a tariff classification ruling.

The submitted samples are a wall clock and a refrigerator magnet. The wall clock has a quartz analog, battery powered movement without a case. The clock measures seven inches in diameter and consists of masonite and cork. A paper reproduction of a painting covers the entire dial.

The refrigerator magnet measures 1 3/4" square and consists of masonite and cork with a paper print of strawberries and blueberries covering the front. A magnet is glued onto the back.

You have indicated in your letter that the clock movement is made in the U.S. and the remaining parts of the clock and the magnet are made in Canada.

The applicable subheading for the clock will be 9105.21.80, Harmonized Tariff Schedule of the United States (HTS), which provides for Wall clocks: Battery or AC powered: Other. The rate of duty will be 30 cents each plus 6.9% on the case plus 5.3% on the battery. The sample did not have a case or a battery.

The applicable subheading for the clock movement will be 9802.00.8065, HTS, which provides for Articles, except goods of heading 9802.00.90, assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting...Other. The rate of duty for the U.S. made quartz movement will be Free.

The applicable subheading for the refrigerator magnet will be 8505.19.00, HTS, which provides for Permanent magnets...: Other. The rate of duty will be 4.9% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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