HQ 083134: 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 083134

                                   April 28, 1989


          CLA-2 CO:R:C:G  083134 DSN

          CATEGORY:  Classification

          TARIFF NO.:  7323.99.9000

          Ms. L. Ephie Hearne
          Sekin Transport International
          P.O. Box 655464
          Dallas, Texas 75265-5464

          RE:  Classification of magnetic memo holders

          Dear Ms. Hearne:

                This is in response to your inquiry of October 4, 1988, on
          behalf of Grynnen Barrett Inc., regarding the classification of
          magnetic memo holders under the Harmonized Tariff Schedule of the
          United States Annotated (HTSUSA).  A brochure of magnets holders
          produced in Taiwan was submitted.

          FACTS:

                The brochure submitted shows forty different magnetic memo
          holders.  All of the magnetic memo holders are composed of a
          metal magnet attached by glue to hand-painted acrylic plastic.
          The plastic caricature depicts the intended design.  The memo
          holders are designed to be placed on refrigerator doors or other
          metal objects in the home.

          ISSUE:

                Whether the products of the submitted brochure 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
          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

















                                         -2-

          "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. 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 samples 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 embellishes the
          merchandise 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 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
          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.  











                                         -3-

                We note that 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 samples.

          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