HQ 083133: Classification of a butterfly magnetic memo holder

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.

                                  HQ 083133

                                   April 28, 1989


          CLA-2 CO:R:C:G  083133 DSN

          CATEGORY:  Classification

          TARIFF NO.:  7323.99.9000

          Mr. Chuck Huettner
          J.W. Hampton, Jr. & Co., Inc.
          233 Broadway
          New York, New York 10279

          RE:  Classification of a butterfly magnetic memo holder

          Dear Mr. Huettner:

                This ruling letter is in response to your inquiry of
          October 4, 1988, on behalf of F.W. Woolworth Co., regarding the
          classification of a butterfly magnetic memo holder under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  A sample produced in the Phillipines was submitted for
          examination.

          FACTS:

                The submitted sample is a magnetic memo holder which has a
          large butterfly shaped wire frame over which is stretched a woven
          nylon material.  The body of the butterfly is constructed of
          fabric over wire and the entire assembly is glued to a small
          metal magnet.  The merchandise is designed to be placed on
          refrigerator doors or other metal objects in the home.

          ISSUE:

                Whether the sample at issue is classified under heading
          8505 or heading 7323, HTSUSA.

          LAW AND ANALYSIS:

                Heading 8505, HTSUSA, provides for electro-magnets,
          permanent magnets and articles intended to become permanent
          magnets after magnetisation.  The Explanatory Notes which
          constitute the official interpretation of the tariff at the

















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          international level, state that heading 8505 does not cover
          "electro-magnets, permanent magnets or magnetic devices of this
          heading, when presented with machines, apparatus, toys, games of
          which they are designed to form part (classified with those
          machines, apparatus, etc.)."  With respect to the merchandise at
          issue, it is a magnet designed to form part of the article.
          Since the magnet is presented with and incorporated into a wire
          and textile caricature, it is precluded from classification in
          this heading.

                Since the sample is composed of different components, i.e.
          wire, textile and metal, it is classifiable under two or more
          headings pursuant to GRI 3.  Heading 6307, HTSUSA, provides for
          other made-up articles of textiles.  Heading 7326, HTSUSA,
          provides for other articles of iron or steel.  Heading 7323,
          HTSUSA, provides for kitchen or other household articles of iron
          or steel.  GRI 3(a) states that the heading providing the most
          specific description shall be preferred, however when each
          heading refers to part only of the material contained in
          composite goods those headings are to be regarded as equally
          specific, even if one of them gives a more complete description
          of the goods.  Each of the headings refers to part only the
          merchandise here.  Therefore, the headings are regarded as
          equally specific, and the classification of the sample at issue
          cannot be determined by relative specificity.

                GRI 3(b) provides that composite goods made up of different
          components which cannot be classified by reference to GRI 3(a),
          are classified by the component which gives them their essential
          character.  According to the Explanatory Notes, essential
          character may be determined by the nature of the component, its
          bulk, quantity, weight or value, or by the role of a constituent
          material in relation to the use of the goods.

                With respect to the sample at issue, the magnet is
          essential for the intended use of the product.  Removal of the
          magnet would leave the article totally incapable of functioning
          as a magnetic memo holder for refrigerator doors or other metal
          objects.  The butterfly frame merely embellishes the article and
          acts as a decorative selling feature, but has no effect on the
          ability of the magnet to perform its intended function.
          Therefore, the essential character is imparted by the magnet.

                Heading 7323, HTSUSA, provides for kitchen or other
          household articles of iron or steel.  The Explantory Notes to
          heading 7323, state that this group comprises a wide range of
          iron or steel articles, not more specifically covered by other
          headings of the Nomenclature.  This heading is applicable to the
          instant sample because it is designed for the kitchen or other
          areas of the home and is not specifically covered by any other
          heading.      











                                         -3-

                In NYRL 829918 of June 10, 1988, a magnetic memo holder
          composed of metal with a textile covering was classified under
          heading 6307, which provides for other made up textiles articles.
          The Explanatory Notes to heading 6307, state that the heading
          covers made up articles of any textile material which are not
          included more specifically in other headings of Section XI or
          elsewhere in the Nomenclature.  We believe heading 7323 is a more
          specific provision for the magnetic memo holder and the instant
          sample.  We hereby revoke the above ruling.

          HOLDING:

                In view of the foregoing, the sample at issue is classified
          under subheading 7323.99.9000, HTSUSA, which provides for kitchen
          or other household articles of iron or steel, other, not coated
          or plated with precious metal, other, other, and dutiable at the
          rate of 3.4 percent ad valorem.

                NYRL 829918 of June 10, 1988 is hereby revoked in
          accordance with this ruling.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division