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HQ 083133

April 28, 1989

CLA-2 CO:R:C:G 083133 DSN


TARIFF NO.: 7323.99.9000

Mr. Chuck Huettner
J.W. Hampton, Jr. & Co., Inc.
233 Broadway
New York, New York 10279

RE: Classification of a butterfly magnetic memo holder

Dear Mr. Huettner:

This ruling letter is in response to your inquiry of October 4, 1988, on behalf of F.W. Woolworth Co., regarding the classification of a butterfly magnetic memo holder under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in the Phillipines was submitted for examination.


The submitted sample is a magnetic memo holder which has a large butterfly shaped wire frame over which is stretched a woven nylon material. The body of the butterfly is constructed of fabric over wire and the entire assembly is glued to a small metal magnet. The merchandise is designed to be placed on refrigerator doors or other metal objects in the home.


Whether the sample at issue is classified under heading 8505 or heading 7323, HTSUSA.


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 "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 merchandise at issue, it is a magnet designed to form part of the article. Since the magnet is presented with and incorporated into a wire and textile caricature, it is precluded from classification in this heading.

Since the sample is composed of different components, i.e. wire, textile and metal, it is classifiable under two or more headings pursuant to GRI 3. Heading 6307, HTSUSA, provides for other made-up articles of textiles. Heading 7326, HTSUSA, provides for other articles of iron or steel. Heading 7323, HTSUSA, provides for kitchen or 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 material 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 the merchandise here. Therefore, the headings are regarded as equally specific, and the classification of the sample 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. According to the Explanatory Notes, 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 sample at issue, the magnet is essential for the intended use of the product. Removal of the magnet would leave the article totally incapable of functioning as a magnetic memo holder for refrigerator doors or other metal objects. The butterfly frame merely embellishes the article 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 Explantory 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. This heading is applicable to the instant sample because it is designed for the kitchen or other areas of the home and is not specifically covered by any other heading.

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 sample. We hereby revoke the above ruling.


In view of the foregoing, the sample 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.


John Durant, Director

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