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NY L85715

June 30, 2005

CLA-2-85:RR:NC:MM:109 L85715


TARIFF NO.: 8505.19.1000

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box #1199
Williston, VT 05495

RE: The tariff classification of Item # 24750 S/40 Flexible Magnetic Freezer Labels with Erasable Marker from Taiwan

Dear Ms. Marcoux:

In your letter dated June 13, 2005, you requested a tariff classification ruling.

The merchandise is identified in your letter as Item #24750 S/40 Magnetic Freezer Labels with Erasable marker. A sample of this item was submitted in its imported condition. Approximately 200 flexible magnetic labels each measuring 2" x 5/8" and an erasable marker were contained within a sealed plastic transparent bag, which was ready for retail sale without further packing.

The labels can be affixed to a refrigerator or to any object that the magnetic labels will adhere to. The erasable marker can be used to maintain records of the refrigerator/freezer’s inventory, record appointments, leave messages, etc. The writing can be erased so that the labels can be reused to notate other information. The flexible magnetic labels impart the essential character of Item #24750 2/40.

The applicable subheading for Item #24750 S/40 Magnetic Freezer Labels with Erasable marker will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Permanent magnets and articles intended to become permanent magnets after magnetization: Flexible magnet.” The rate of duty will be 4.9 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 Linda M. Hackett at 646-733-3015.


Robert B. Swierupski

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