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NY 888773

August 16, 1993

CLA-2-73:S:N:N3:115 888773


TARIFF NO.: 7326.90.9090

Ms. Susan King
James J. Boyle & Co.
7505 N.E. Ambassador Place
Suite B
Portland, Oregon 97220

RE: The tariff classification of magnetic panels from Japan.

Dear Ms. King:

In your letter dated July 27, 1993, you requested a tariff classification ruling, on behalf of your client, Pilot Corporation of America, Trumbull, CT. Your submitted sample will be returned to you as requested.

The subject article is a magnetic panel. It will be incorporated into a plastic frame in the U.S. and sold as a presentation board. It will be used in conjunction with a stylus pen that has a magnetic tip. The panel in its imported condition is constructed of a plastic front sheet and back sheet and is filled with a dispersing liquid which contains fine magnetic particles which are iron filings. The space between the front and back sheet contains a hexagonal honeycomb panel to form a multi- cell structure which holds the dispersing liquid and iron filings.

Its cost and weight breakdown by percentages are as follows:

Cost Percentage Weight
Plastic sheets, front and back 25% 20%

Honeycomb 40% 25%

Slurry with iron filings 30% 50%

Glue 5% 5%

The subject article is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article.
Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the slurry with iron filings' classification in heading 7326 is last.

The applicable subheading for the magnetic panel will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% 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
Area Director

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