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HQ 954433


May 6, 1994

CLA-2 CO:R:C:F 954433 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8505.11.00

District Director
U.S. Customs Service
1000 2nd Avenue
Seattle, Washington 98104

RE: Application for Further Review of Protest No. 3001-93-100198, dated March 19, 1993, concerning magnet plastic clip; GRI 3(b)

Dear Sir:

This is a decision on a protest filed March 19, 1993 against your decision in the classification of merchandise liquidated on February 26, 1993 and entered on October 26, 1992.

FACTS:

The protestant entered all goods in subheading 3924.90.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a provision for other household articles of plastics, other, other, to be dutiable at the column one general rate of 3.4 percent ad valorem.

Customs reclassified the merchandise under subheading 3926.10.0000, HTSUSA, a provision for other articles of plastics, office or school supplies, and assessed duty at the column one general rate of 5.3 percent ad valorem.

The merchandise is a round ferromagnet embedded in the bottom piece of a clear plastic spring clip, the top piece of which has laminated between its two parts a printed "Mom's Checklist."

ISSUE:

Whether a magnet clip of plastic is classified in chapter 39 or elsewhere.

LAW AND ANALYSIS:

Merchandise imported into the U.S. is classified under the HTSUSA. Tariff classification is governed by the principles set
forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes.

GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

We find that the magnet, being permanently embedded into the bottom half of the clip, is not designed to be a part of and presented with the clip, but is an integral component of the discrete item. Whereas the merchandise is a composite good of plastic and a ferromagnet, it must be classified pursuant to GRI

We find that the essential character of the magnet clip of plastic is imparted by the ferromagnet. Heading 8505 describes permanent magnets. EN 85.05(2) indicates that "permanent magnets consist of * * * materials (e.g. barium ferrite agglomerated with plastics or synthetic rubber) which have been rendered permanently magnetic. . . Permanent magnets remain classified here whatever their use * * *." See HRL 953320, dated May 4, 1994.

HOLDING:

A magnet plastic clip is classifiable under subheading 8505.11.0000, HTSUSA, a provision for "Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Permanent magnets and articles intended to become permanent magnets after magnetization: Of metal."

Merchandise entered under the foregoing provision in 1992 was dutiable at the column one general rate of duty of 3.2 percent ad valorem.

Since reclassification of the merchandise as indicated above will result in a lower rate of duty than claimed, you are instructed to allow the protest in full.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1992, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information and other public access channels.

Sincerely,

John Durant, Director

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