HQ 083195: Classification of magnetic memo holders

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 083195

                                   April 28, 1989


          CLA-2 CO:R:C:G  083195 DSN

          CATEGORY:  Classification

          TARIFF NO.:  7323.99.9000

          Mr. Morris D. Corson
          Director of Purchasing
          Selfix, Inc.
          4501 West 47th Street
          Chicago, Illinois 60632

          RE:  Classification of magnetic memo holders

          Dear Mr. Corson:

                This is in response to your inquiry of September 28, 1988,
          concerning the classification of magnetic memo holders under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  Samples produced in China were submitted for
          examination.

          FACTS:

                The submitted samples consist of two types of magnetic memo
          holders.  The first type is a painted plastic figure which is
          glued to a sintered metal magnet.  The second type is a plastic
          clip painted to resemble an animal figure and is also glued to a
          sintered metal magnet.  The figures represent a soccer player,
          hockey player, penguins, elves, and a panda bear.  The
          merchandise is designed to be placed on refrigerator doors or
          other metal objects in the home.

          ISSUE:

                Whether the samples at issue are 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

















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          magnets after magnetisation.  The Explanatory Notes which
          constitute the official interpretation of the tariff at the
          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 instant
          samples, they are magnets designed to form part of the article.
          Since the magnets are presented with and incorporated into a
          plastic caricature, they are precluded from classification in
          this heading.

                Since the samples are composed of different components,
          i.e. sintered metal and plastic, they are classifiable under two
          different headings, and therefore, GRI 3 is applicable.  Heading
          3926, HTSUSA, provides for other articles of plastics.  Heading
          7323, HTSUSA, provides for kitchen and 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 materials 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 of the
          merchandise in this case.  Therefore, the headings are regarded
          as equally specific, and the classification of the samples 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.  The Explanatory Notes to GRI 3(b) state that
          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 merchandise at issue, the magnet is
          essential for the intended use of the article.  If the magnet
          were removed, the product would be incapable of functioning as a
          magnetic memo holder for refrigerator doors or other metal
          objects.  The plastic caricatures merely embellish the
          merchandise and act as a decorative selling feature, but have 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 Explanatory 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.  With respect to the instant
          samples, since they are designed to be used in the kitchen or











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          around the home and have the essential character of metal, and
          are not specifically covered by any other heading, they are
          classifiable in this heading.

                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 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 samples.
          We hereby revoke the above ruling.

          HOLDING:

                In view of the foregoing, the merchandise 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