CLA-2-85:OT:RR:NC:N1:103
David Braun
Wild Marketing Group, Inc.
N7W22025 Johnson Drive, Ste. 101 Waukesha, WI 53186
RE: The tariff classification of decorative magnetic garage door attachments from China
Dear Mr. Braun:
In your letter dated May 31, 2023, you requested a tariff classification ruling.
The first item under consideration is identified as a 6-Piece Magnetic Hinge and Handle set, part numbers W265-A, 857888, 857889, and 865057. Each set is composed of decorative magnetic hinges and magnetic handles for garage doors. The hinges and handles are constructed of ABS plastic and backed with neodymium disc magnets, which provide the ability to attach to a ferromagnetic surface without drilling. The items are purely cosmetic and do not turn, lock, or otherwise perform any function (i.e., assist a user in manipulating a garage door). Each part number corresponds to a particular style, such as Modern, Rustic Aspen, Rustic Rings, and Classic Spade.
The second item under consideration is identified as an 8-Piece Magnetic Clavos, part number 870788, described as decorative magnetic faux nails for garage doors. The nails are constructed of ABS plastic and backed with neodymium disc magnets, which provide the ability to attach to a ferromagnetic surface without drilling.
The hinges, handles, and nails are composite goods. Each article consists of components that are prima facie classifiable in different headings. Under GRI 3(b), composite goods must be classified according to the material or component that imparts the article with its essential character. As no single component imparts the essential character of the hinges, handles, or clavos, the articles cannot be classified pursuant to GRI 3(b). GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, both the ABS plastic and magnets merit equal consideration.
As such, the applicable subheading for the magnetic hinges, magnetic door handles, and magnetic faux nails will be 8505.11.0070, Harmonized Tariff Schedule of the United States, (“HTSUS”), which provides 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: Sintered neodymium-iron-boron." The rate of duty will be 2.1 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division