HQ 954433: Application for Further Review of Protest No. 3001-93-100198, dated March 19, 1993, concerning magnet plastic clip; GRI 3(b)

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 954433

                           May 6, 1994

CLA-2 CO:R:C:F 954433 EAB

CATEGORY: Classification

TARIFF NO.: 8505.11.00

District Director
U.S. Customs Service
1000 2nd Avenue
Seattle, Washington 98104

Re:  Application for Further Review of Protest No. 3001-93-100198,
     dated March 19, 1993, concerning magnet plastic clip; GRI 3(b)

Dear Sir:

     This is a decision on a protest filed March 19, 1993 against
your decision in the classification of merchandise liquidated on
February 26, 1993 and entered on October 26, 1992.

FACTS:

     The protestant entered all goods in subheading 3924.90.5000,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA),
a provision for other household articles of plastics, other, other,
to be dutiable at the column one general rate of 3.4 percent ad
valorem.

     Customs reclassified the merchandise under subheading
3926.10.0000, HTSUSA, a provision for other articles of plastics,
office or school supplies, and assessed duty at the column one
general rate of 5.3 percent ad valorem.

     The merchandise is a round ferromagnet embedded in the bottom
piece of a clear plastic spring clip, the top piece of which has
laminated between its two parts a printed "Mom's Checklist."

ISSUE:

     Whether a magnet clip of plastic is classified in chapter 39
or elsewhere.

LAW AND ANALYSIS:

     Merchandise imported into the U.S. is classified under the
HTSUSA.  Tariff classification is governed by the principles set

forth in the General Rules of Interpretation (GRIs) and, in the
absence of special language or context which otherwise requires,
by the Additional U.S. Rules of Interpretation.  The GRIs and the
Additional U.S. Rules of Interpretation are part of the HTSUSA and
are to be considered statutory provisions of law for all purposes.

     GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.

     We find that the magnet, being permanently embedded into the
bottom half of the clip, is not designed to be a part of and
presented with the clip, but is an integral component of the
discrete item.  Whereas the merchandise is a composite good of
plastic and a ferromagnet, it must be classified pursuant to GRI
3(b).

     We find that the essential character of the magnet clip of
plastic is imparted by the ferromagnet.  Heading 8505 describes
permanent magnets.  EN 85.05(2) indicates that "permanent magnets
consist of * * * materials (e.g. barium ferrite agglomerated with
plastics or synthetic rubber) which have been rendered permanently
magnetic. . . Permanent magnets remain classified here whatever
their use * * *." See HRL 953320, dated May 4, 1994.

HOLDING:

     A magnet plastic clip is classifiable under subheading
8505.11.0000, HTSUSA, a provision for "Electromagnets; permanent
magnets and articles intended to become permanent magnets after
magnetization; electromagnetic or permanent magnet chucks, clamps
and similar holding devices; electromagnetic couplings, clutches
and brakes; electromagnetic lifting heads; parts thereof: Permanent
magnets and articles intended to become permanent magnets after
magnetization: Of metal."

     Merchandise entered under the foregoing provision in 1992 was
dutiable at the column one general rate of duty of 3.2 percent ad
valorem.

     Since reclassification of the merchandise as indicated above
will result in a lower rate of duty than claimed, you are
instructed to allow the protest in full.

     In accordance with Section 3A(11)(b) of Customs Directive 099
3550-065, dated August 4, 1992, Subject: Revised Protest Directive,
this decision should be mailed by your office to the protestant no
later than 60 days from the date of this letter.  Any reliquidation
of the entry in accordance with the decision must be accomplished
prior to mailing of the decision.  Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette Subscription
Service, Lexis, Freedom of Information and other public access
channels.

                            Sincerely,



                            John Durant, Director