CLA-2 CO:R:C:F 089332 SLR
Mr. William Cashel
Franco Manufacturing Co., Inc.
555 Prospect Street
Metuchen, NJ 08840-2293
RE: Refrigerator Magnets; Household Articles of Ceramics of
Heading 6912; Not Festive Articles of Heading 9505.
Dear Mr. Cashel:
This is in response to your letter of April 5, 1991,
requesting the proper classification of various novelty ceramic
refrigerator magnets under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The articles at issue, refrigerator magnets, consist of
hand-painted ceramic housing discs with ceramic (berrium ferrite)
magnets attached thereto. Photocopies of the merchandise were
forwarded to this office. The front of one style features the
face of Santa Claus, while another incorporates what is described
as a village Christmas tree. A third style shows two hugging
bears, while a fourth style features two overlapping hearts.
Each of the articles measures approximately 3-1/2 inches
by 3 inches.
ISSUE:
Whether the refrigerator magnets are classifiable as festive
articles of heading 9505, HTSUSA, and, if not, what
classification is appropriate.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
-2-
Heading 9505, HTSUSA, provides for "[f]estive, carnival
or other entertainment articles, including magic tricks and
practical joke articles; parts and accessories thereof." The
Explanatory Notes, which represent the official interpretation
of the tariff at the international level, offer guidance in
understanding the scope of the headings. The Explanatory Note
to heading 9505 indicates that the heading covers:
(A) Festive, carnival or other entertainment articles
which in view of their intended use are generally made
of non-durable material. They include:
(1) Decorations such as festoons, garlands,
Chinese lanterns, etc., as well as various
decorative articles made of paper, metal foil,
glass fibre, etc., for Christmas trees (e.g.,
tinsel, stars, icicles), artificial snow, coloured
balls, bells, lanterns, etc. Cake and other
decorations (e.g., animals, flags) which are
traditionally associated with a particular
festival are also classified here.
(2) Articles traditionally used at Christmas
festivities, e.g., artificial Christmas trees
(these are sometimes of the folding type),
nativity scenes, Christmas crackers, Christmas
stockings, imitation yule logs.
* * *
As stated in HRL 085276 of November 8, 1989, articles
classifiable in heading 9505 tend to have no other function
than decoration.
The refrigerator magnets are decorative. Nonetheless,
despite the incorporation of Christmas and Valentine's Day
motifs, these articles are neither traditionally used nor
associated with Christmas or Valentine's Day. Accordingly,
the refrigerator magnets are not classifiable as festive articles
in heading 9505.
Heading 8505, HTSUSA, provides for, among other things,
"[p]ermanent magnets...permanent magnet chucks, clamps and
similar holding devices." The Explanatory Note to heading 8505
indicates, in pertinent part, that the heading does not cover
"permanent magnets...when presented with machines, apparatus,
toys, games, etc., of which they are designed to form part
(classified with those machines, apparatus, etc.)."
-3-
Here, the magnets were designed to form part of the subject
merchandise. Since the magnets are presented with and
incorporated into ceramic housing devices, they are precluded
from classification as a permanent magnet in heading 8505.
Heading 6912, HTSUSA, provides for "[c]eramic tableware,
kitchenware, other household articles and toilet articles, other
than of porcelain or china." The subject refrigerator magnets
are designed for use in the kitchen and other areas of the home
and are made of ceramic materials. Consequently, they are
classifiable as other household articles of ceramic in
heading 6912.
In Headquarters Ruling Letters 082500 of April 28, 1989,
and 083130 of May 2, 1989, Customs, applying GRI 3(b), classified
certain refrigerator magnets composed of metal magnets and
textile front coverings as household articles of iron or steel
in heading 7323, HTSUSA. In the present case, both the
components which make up the subject articles (the disc and
magnet) are ceramic. The refrigerator magnets, therefore,
are not considered composite goods for tariff purposes.
Classification is to be determined by applying GRI 1.
HOLDING:
The merchandise at issue is classifiable in subheading
6912.00.5000, HTSUSA, which provides for ceramic tableware,
kitchenware, other household articles and toilet articles,
other than those of porcelain or china; other (than tableware
and kitchenware). The applicable rate of duty is 7 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division