NY 862523: The tariff classification of a magnetic memo holder fromHong Kong.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                   
                                 NY 862523

MAY 10 1991

CLA-2-69:S:N:N3D:227 862523

CATEGORY:  Classification

TARIFF NO.: 6912.00.5000

Mr. Keith Burdette
K.C. Burdette Company, Inc.
Customhouse Brokers
45 John Street  Suite 801  
New York, NY 10038

RE:  The tariff classification of a magnetic memo holder from
Hong Kong.

Dear Mr. Burdette:

     In your letter dated April 22, 1991, on behalf of your
client, Mirtex Trading Corporation, you requested a tariff
classification ruling.
         
     The submitted sample is a magnetic memo holder which
consists of a plastic corn shape exterior, measuring
approximately 6.5 inches long, and a securely affixed posterior
magnet which is stated to be made-up of 98 per- cent ferric oxide
(ceramic), 1.5 percent zinc and 1/2 percent of aluminum.  It is
to be noted that the essential character of this article is
imparted by its magnet. 

     The applicable subheading for the above magnetic memo holder
will be 6912.00.5000, Harmonized Tariff Schedule of the United
States (HTS), which provides for ceramic tableware, kitchenware,
other household articles...other than of porcelain or china: 
other.  The rate of duty will be 7 percent ad valorem.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

















     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                   
                                   Sincerely,

                                                                 
    
  
                                                    
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport