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NY 860370

May 22 1991

CLA-2-69:S:N:N3D:227 860370


TARIFF NO.: 6912.00.5000

Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
Counselors at Law
One Whitehall Street
New York, NY 10004

RE: The tariff classification of household magnets from China and Taiwan.

Dear Mr. Shoichet:

In your letter dated February 7, 1991, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The submitted samples are three household magnets, known as the "Mother's Day Magnets", which are noted to consist of a circular magnet of barium ferrite incorporated within a textile covering. The textile covering is stated to be composed of a 100 percent cotton outer shell with a polyester filling. The magnets at issue are shaped to depict the following vegetables: a carrot (item number PP-89492), a radish with a green leafy attachment (item number PP- 92741) and an ear of corn ( PP-92730).

You feel that the magnet portion (believing it to be of metal) of this composite article imparts its essential character and therefore should be properly classified under subheading 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other house-hold articles...of iron or steel, other: not coated or plated with precious metal, other or alternatively, if the magnet component is found to be of plastic, properly classified under subheading 3924.90.50, HTS, which provides for other household articles of plastics. However, since the magnet portion was determined, by a Customs laboratory analysis, to be of ceramic, any con- sideration for classification under the above subheadings is hereby preclud- ed.

The applicable subheading for the above magnets will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles...other than of porcelain or china: other, other. 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.


Jean F. Maguire

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