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NY I89594

January 7, 2003

CLA-2-83:RR:NC:N1:118 I89594


TARIFF NO.: 8308.90.9000

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of stainless steel magnetic power clips from China.

Dear Ms. Grego:

In your letter dated December 17, 2002, you requested a ruling on tariff classification.

The product is a stainless steel magnetic power clip, SKU 131108. It is a two-piece stainless steel body with a metal spring. The magnet is attached to the body. The intended uses would be for home, kitchen, office, school, garage, work, chips, bags, coupons, photos, etc.

The applicable subheading for this product will be 8308.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like and parts thereof, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made-up articles; tubular or bifurcated rivets of base metal; beads and spangles of base metal: Other, including parts: Other. The general rate of duty will be 2.7 percent ad valorem.

Consideration was given to classifying the product within subheading 8505.19.0080, HTS, as you had suggested. However, the essential character of the magnetic power clip is the power clip because it is the component which distinguishes the article. The power clip is the component which fulfills the function of the article; it holds the object within its jaws. The magnet merely allows the power clip to be secured onto metal objects, such as a refrigerator or file cabinet. Even if the magnet were removed, the power clip would still perform its function of holding an object.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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