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NY C85981

April 27, 1998

CLA-2-85:RR:NC:1: 112 C85981


TARIFF NO.: 9505.10.2500; 8505.11.0000

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of folk art magnets from China

Dear Mr. Shoichet:

In your letter dated March 26, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

As indicated by the submitted samples and the information provided, there are three different items in question. Each is constructed of cold cast resin with, as you indicate, a cobalt magnet affixed to the back. They are shaped to resemble a figure of Santa Claus holding a strand of 3 stars with raised letters which spell "Joy"; an angel figure depicted holding a dove and dressed in a skirt decorated with gold vine and green leaf motif on a red background border; and a snowman figure depicted wearing a "stove pipe" hat, red boots and holding a red heart.

The applicable subheading for the Santa Claus magnet will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Christmas ornaments, of other than glass or wood. The rate of duty will be Free. The applicable subheading for the angel figure magnet and the snowman magnet will be 8505.11.0000, HTS, which provides for permanent magnets of metal. The rate of duty will be 2.3 percent ad valorem.

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 Alice Masterson at 212-466-5892 or National Import Specialist David Curran at 212-466-5680.


Robert B. Swierupski

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