HQ 951171: Plastic Bags Used to Make Ice Cubes and Ice Treats, Plastic Closure Clips to Seal Bags, and a Permanent Magnet Encased in a Plastic Housing and Attached to a Plastic Hanging Device

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 951171

                          June 8, 1992

CLA-2 CO:R:C:F  951171  ALS

CATEGORY:  Classification

TARIFF NO.:  3923.21.0090, 3923.50.0000, 8505.90.80

Ms. Valerie L. Matthews
C. J. Tower, Inc.
Customs Brokers
128 Dearborn Street
Buffalo, New York 14207-1300

RE:  Plastic Bags Used to Make Ice Cubes and Ice Treats, Plastic
     Closure Clips to Seal Bags, and a Permanent Magnet Encased
     in a Plastic Housing and Attached to a Plastic Hanging
     Device

Dear Ms. Matthews:

     This is in reference to your request dated January 19, 1992,
on behalf of Studley Canada Ltd., to our District Office in
Buffalo for a binding ruling on ice bags of various sizes,
plastic clips used to close bags/containers and a magnetically
charged ring.  Your request and the samples thereto were referred
to this office for further consideration.

FACTS:  

     There are three products under consideration.  All the
products are totally or substantially of plastic.  The first item
is a group of thin polyethylene plastic bags of varying sizes
used to make large or small ice cubes or to make frozen ice
treats.  Each of the bags contain small compartments or pockets
to create ice cubes when the bags are filled with water and
placed in a freezer.  A similar compartmentalized plastic bag may
be filled with fruit juices, milk shakes or other liquids to make
frozen treats similar to a popsicle~ without a stick.  Each of
the bags has an opening at one end which can be utilized to fill
the bag with liquids.  The ice cube bags can be converted to  - 2 -

freezer/boiling/microwave bags by breaking the inner seals of the
bags in accordance with instructions on each retail sale box
containing a supply of the bags.

     The second item is composed of two types of reusable plastic
clips which are used to seal the aforementioned bags.  One clip
is approximately 2 1/4 inches long by 2 inches wide which is
hinged in the middle.  Each half of the clip has a double set of
jaws.  When folded the plastic jaws from one half of the clip fit
inside the plastic jaws on the other half of the clip and are
held together by friction.  When utilized to seal a plastic bag
at its open point, the bag is placed between the jaws and both
halves of the clip are pressed together.  The second clip is
approximately 7 1/2 inches long and 1/4 inch wide.  It is hinged
at the midpoint of its length.  When folded an appendage on one
end of the clip fits into a notch in a latch on the other end of
the clip.  This type of clip is also used to seal bags.

     The third item is a circular permanent magnet encased in
plastic and is connected to a plastic hanging device.  It is
designed to be placed in the water reservoir of humidifiers, tea
kettles, coffee makers and water tanks with the magnet in the
water.  The stated purpose of the article is to prevent calcium
buildup in appliances by causing calcium molecules in the water
to bind with other natural mineral particles rather than forming
a scale on the inner surface of appliances.

ISSUE:

     What is the tariff classification of the plastic bags, the
plastic clips and the permanent magnet encased in plastic?

LAW AND ANALYSIS:

     Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is governed by the General Rules
of Interpretation (GRI's).  GRI 1 provides that classification is
to be determined in accordance with the terms and heading and any
relevant section and chapter notes.  If GRI 1 fails to classify
the goods, and if the heading and legal notes do not otherwise
require, the remaining GRI's are applied, taken in order.

     We first considered the classification of the plastic bags. 
We note that two of the bags were specifically designed to be
used in a manner similar to ice cube trays and the third to make
freezer treats.  They are designed to be filled with water or
other liquids and frozen.  The ice cube bags may, however, in  - 3 -

accordance with instruction provided on the retail box containing
a quantity of the bags, be so manipulated as to break the inner
seals and permit the bags to be used for the storage of food. 
Information on the box also indicates that the bags may be used
as boiling or microwave bags.  These bags can thus be used for a
variety of purposes but are primarily designed as containers to
pack, convey or store liquids and food items similar to items
specified in Heading 3923, HTSUSA.

     We next considered the classification of plastic clips which
are used to seal the aforementioned bags or other bags and
containers.  The sole purpose of these clips is to close openings
in the bag to prevent their contents from escaping.  These clips
act as closures and are similar to items also specified in
Heading 3923, HTSUSA.

     The remaining item is a circular permanent magnet encased in
a plastic housing and connected to a plastic hanging device. 
While the article is normally utilized in a household and is
composed partially of plastic, we believe that it is not
classifiable as a household article or an article of plastic
since its function, the prevention of calcium buildup is
accomplished by the magnet.  Since the magnet is apparently the
primary functional part of the article, we referred to the
provisions for magnets in Chapter 85, HTSUSA.  In connection
therewith, we consulted the Explanatory Notes to the Harmonized
System (EN's) which represents the opinion of the international
classification experts.  We noted that Paragraph (2) under EN
85.05 specifically states that "Permanent magnets remain
classified here whatever their use..."  Thus, we believe that
this item should be classified under the provisions of Chapter
85, HTSUSA.

HOLDING:

     The polyethylene plastic bags designed to make ice cubes or
flavored ice treats are classifiable under subheading 3923.21.00,
HTSUSA, and are subject to a general rate of duty of 3 per cent
ad valorem.

     The plastic clips designed to close openings in the above-
noted plastic bags or other containers to keep their contents
from escaping are classifiable under subheading 3923.50.00,
HTSUSA, the provision for stoppers, lids, caps and other
closures.  The clips are dutiable at a general rate of 5.3 per
cent ad valorem.

     The permanent magnet encased in plastic with a plastic
hanger which is designed to prevent calcium deposit buildup is  - 4 -

classifiable under subheading 8505.90.80, HTSUSA, the provision
for permanent magnets, other, other.  The magnet is dutiable at a
general rate of 3.9 per cent ad valorem.

     The above products, which are the product of Canada, may be
eligible, in accordance with General Note 3(c)(vii)(B), HTSUSA,  
 for a reduced rate of duty, upon compliance with the provisions
of the United States - Canada Free Trade Agreement (CFTA) and
section 10.301 et seq., Customs Regulations (19 CFR 10.301 et
seq.)

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division