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NY B83575




April 28, 1997

CLA-2-39:RR:NC:SP:222 B83575

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Mr. Jack D. Moon
E. Besler & Company
P. O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of a plastic clip with a magnet from china.

Dear Mr. Moon:

In your letter dated March 17, 1997, on behalf of your client Superwares, Inc., you requested a tariff classification ruling.

The submitted sample is a plastic clip with a magnet attached to the back. This clip is made of two parts that are held together by small grooves inserted into each other. It contains a small spring-like metal clasp. It measures approximately 2 inches high and approximately 1 1/2 inches wide. The front of the clip has a plastic globe with a floral background. A single flower moves around inside the globe. This globe does not contain liquid of any kind. There is a small magnet attached to the backside. This magnet holds the clip to metal surfaces. The clip is designed to hold memos or notes. The essential character of this item is imparted by the plastic clip.

The applicable subheading for the refrigerator magnet will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: other: other. The rate of duty will be 3.4 percent ad valorem.

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 Alice Masterson at 212-466-5892.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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