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NY 885897

June 15, 1993

CLA-2-69:S:N:N3:227 885897


TARIFF NO.: 6912.00.5000

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.


Jean F. Maguire

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