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NY A86768

September 9, 1996

CLA-2-44:RR:NC:GI:230 A86768


TARIFF NO.: 8505.19.0000; 4420.10.0000

Ms. Sally Berghauser
The Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of decorative magnets and wooden Halloween ornaments from China.

Dear Ms. Berghauser:

In your letter dated August 14, 1996, you requested a tariff classification ruling. Five samples were submitted and will be retained for reference.

The first two samples are painted "poly resin" ornaments, about 3/8" thick and 2" high, each with a button-shaped magnet (assumed to be of the ceramic-ferrite type) glued to its back surface. Style GB-70C represents an angel figure, while style GB-73A portrays bunnies next to a Christmas tree. Both articles appear to be of a kind used as decorative memo holders, "refrigerator magnets" or the like.

The applicable subheading for the style GB-70C and GB-73A decorative magnets will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets...other than of metal. The rate of duty will be 4.9%.

The other three samples are flat, irregularly shaped wooden ornaments painted with Halloween figures or scenes. The articles are about 3/8" thick and range from 6 1/2" to 8" in height. A loop of textile cord is attached to the top of each one to facilitate hanging it up for display.

The applicable subheading for the style GB-7224D ("sitting pumpkin/ ghost"), GB-7224C ("standing pumpkin/ghost") and GB-7224A ("Halloween scene") wood ornaments will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 4.3%.

We note that the samples are not marked with their country of origin. When imported into the United States, the goods will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers.

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 Paul Garretto, at (212) 466-5779.


Roger J. Silvestri

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