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NY M82973




May 8, 2006

CLA-2-85:RR:NC:MM:109 M82973

CATEGORY: CLASSIFICATION

TARIFF NO.: 8505.19.3000

Mr. Robert Decker
Customs Compliance Manager
Mitsubishi Logistics America Corporation
Los Angeles Air Freight Office
11934 South La Cienega Blvd
Hawthorne, CA 90250

RE: The tariff classification of a magnetic/ionic bracelet and a magnetic/ionic necklace from Japan

Dear Mr. Decker:

In your letter dated April 25, 2006, you requested a tariff classification ruling, on behalf of your client Colantotte.

The merchandise subject to this ruling is a magnetic/ionic bracelet and a magnetic/ionic necklace. Each of these items consist of a plastic capsule, which houses two ferrite ceramic magnets, plus two bands of woven material with cores made of “stayers”, a unique material woven with minus-ion producing materials. A sample of the magnetic/ionic bracelet and the magnetic/ionic necklace was submitted to this office for classification purposes.

In your letter you claim that the magnetic/ionic bracelet and a magnetic/ionic necklace is worn by athletes while exercising and playing sports and that the minus-ions help counteract positive-ions that can be caused by physical stress, ultraviolet rays and other sources. As a result, you suggest that this merchandise should be classified under subheading 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sportsor outdoor gamesOtherOther.” However, this merchandise is not considered sporting equipment nor exercise equipment because neither the magnetic/ionic bracelet nor the magnetic/ionic necklace contributes to the playing of a sport or the activity of exercising. Therefore, HTSUS 9506.99.6080 is inapplicable. In addition, although you refer to this merchandise as a “bracelet” and “necklace”, this merchandise is not considered jewelry because it is not worn as personal adornment and, therefore, would not be classified as jewelry. The ferrite ceramic magnets within them impart the essential character of the magnetic/ionic bracelet and the magnetic/ionic necklace. As such, this merchandise is classified under subheading 8505.19 as permanent magnets.

The applicable subheading for the magnetic/ionic bracelet and the magnetic/ionic necklace will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other.” The rate of duty will be 4.9 percent ad valorem.

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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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