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NY M80001

February 3, 2006

CLA-2-49:RR:NC:SP:234 M80001


TARIFF NO.: 4911.10.0080; 8513.10.2000; 9610.00.0000

Mr. Stephen Williamson
Magnetic Advertising Limited
7/9 North St David Street
Edinburgh EH2 1AW
United Kingdom

RE: The tariff classification of advertisements, flashlights and memo boards, from China.

Dear Mr. Williamson:

In your letter dated January 17, 2006, you requested a tariff classification ruling. Four samples were submitted for our examination.

The first sample, identified as a “card memo board,” is a 5¾” x 8¼” sheet of coated paperboard printed on one side with text and illustrations promoting a grocery delivery service. A portion of the printed side incorporates a blank area suitable for written entries. The specific application for this article was not stated.

The second sample consists of two small pressure-sensitive paper stickers mounted on a 3” x 4” sheet of release paper. The stickers are printed with offers for certain books that the bearer can obtain free or at reduced cost. The stickers are packed in a sealed packet made of metallized plastic film.

The applicable subheading for the “card memo board” and for the packet of book-offer stickers will be 4911.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) printed trade advertising material. The rate of duty will be Free.

The third sample, identified as a “key ring torch,” is a miniature flashlight consisting of an imitation-leather housing (approximately 1½” wide by 2½” long by ½” thick) whose midsection can be depressed to activate a light at one end. A split metal wire key ring is held in a loop at the housing’s opposite end.

The applicable subheading for the “key ring torch” will be 8513.10.2000, HTSUS, which provides for portable electric lamps designed to function by their own source of energy : lamps: flashlights. The rate of duty will be 12.5%.

The fourth sample is identified as a “magnetic memo board with clip and felt-tip pen.” The memo board is a 5-5/8” x 8” sheet of rubbery magnetic material with a plastic-coated paper facing designed to serve as a reusable dry-erase writing surface. While most of the facing is blank (white), its borders are printed with advertising and designs. A felt-tip pen, held by a plastic clip affixed to the front of the board, is included. For tariff classification purposes, these items will be considered “goods put up in sets for retail sale” whose essential character is imparted by the board.

Accordingly, the applicable subheading for the complete “magnetic memo board with clip and felt-tip pen” will be 9610.00.0000, HTSUS, which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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