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February 10, 1999

CLA-2-73:RR:NC:115 D87297

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8585

Mr. Charles A.Rider
Pleasant Company
8400 Fairway Place
Middletown, WI 53562-0998

RE: The tariff classification of an Amelia magnet board from China.

Dear Mr. Rider:

In your letter dated January 19, 1999 you requested a tariff classification ruling.

The sample submitted is an Amelia magnet board (part number LMPB-01). It is to be used with magnets imported separately. The board is constructed of a painted wood frame, painted wood backer and a four color process steel plate. The piece is not magnet in nature, as the magnets imported separately will constitute the magnet quality.

Classification will be based on 3(b) of the General Rules of Interpretation which states: Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The four color process printed steel plate gives the item its essential character.

The applicable subheading for the Amelia magnet board will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: Other: Other. The rate of duty will be 2.9% 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 Melvyn Birnbaum at 212-637-7017.

Sincerely,

Robert B. Swierupski
Director,

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