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NY C81811

December 11, 1997

CLA-2-85:RR:NC:1: 112 C81811


TARIFF NO.: 8505.19.0000; 8505.11.0000

Ms. Karen Anarumo
Nippon Express USA, Inc.
70 Seaview Drive
Secaucus, NJ 07094

RE: The tariff classification of "cow magnets" from Japan

Dear Ms. Anarumo:

In your letter dated November 14, 1997, on behalf of TMC Magnetics, Inc., you requested a tariff classification ruling.

As indicated by the submitted samples and descriptive literature, your request concerns two types of "cow magnets", identified as rumax and alnico. The rumax type is a ceramic magnet, while the alnico type is comprised of various metals, with iron the predominant element. These "cow magnets" are ingested by cows and remain in the stomach to attract metal shavings and other metallic objects which could harm a cow's intestines if swallowed.

The applicable subheading for the rumax "cow magnet" will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the alnico "cow magnet" will be 8505.11.0000, HTS, which provides for permanent magnets of metal. The rate of duty will be 2.5 percent ad valorem, or 2.3 percent ad valorem if entered for consumption, or withdrawn from warehouse for consumption, on or after January 1, 1998.

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 David Curran at 212-466-5680.


Robert B. Swierupski

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