CLA-2-69:S:N:N3:227 885897
Ms. Margarete E. Bronhard
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, NY 10004
RE: The tariff classification of ceramic household memo holders
from China.
Dear Ms. Bronhard:
In your letter dated May 7, 1993, on behalf of your client,
Brite Star Manufacturing Company, you requested a tariff
classification ruling. The samples, which were requested to be
returned, were destroyed during the
process of our lab analysis.
The samples submitted are two Santa face-shape memo holders, measuring
about 2 inches high, with magnets of barium ferrite (so determined to be
ceramic through our lab analysis) affixed to their posterior sections. It is
stated that these memo holders are designed to be placed on refrigerator
doors or other metal objects in the home. It is noted that the essential
character of these articles is imparted by their magnetic portions.
You feel that the instant merchandise should be properly classified
under subheading 7323.99.9000, Harmonized Tariff Schedule of the United
States (HTS), which provides for kitchen or other household articles of iron
or steel, other, not coated or plated with precious metal, other, other.
You support this claim in citing the following rulings: HQ 082060 of April
29, 1991; HQ 083134 of April 28, 1989; and HQ 082500 of April 23, 1989.
These rulings determined the metal magnet to be the essential component of
the article since the removal of the magnet would leave the product totally
incapable of functioning as a magnetic memo holder.
However, to be classified under the above subheading, the subject
magnets would have to be composed of metal and noting the lab analysis of the
subject articles to be ceramic, this is not the case. Further, in HQ 089332
dated August 26, 1991, it was determined that ceramic refrigerator magnets
were classifiable under the provision for other ceramic household articles.
The applicable subheading for the Santa Face ceramic household memo
holders will be 6912.00.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other household articles of ceramic. The rate of
duty will be 7 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport