CLA-2 CO:R:C:F 089333 SLR
Mr. Nathan Hedaya
Hedaya Brothers, Inc.
255 18th Street
Brooklyn, NY 11215
RE: Refrigerator Magnet; Household Article of Ceramic of
Heading 6912; Not Festive Article of Heading 9505.
Dear Mr. Hedaya:
This is in response to your letter of April 5, 1991,
requesting the proper classification of a Christmas needlepoint
refrigerator magnet under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The article at issue is described as a "Decorative Christmas
Needlepoint Refrigerator Ornament." It consists of a ceramic
(berrium ferrite) magnet with a textile front and measures
approximately 2-1/2 inches by 2-1/2 inches. It is designed to be
placed on refrigerator doors or other metal objects in the home.
ISSUE:
Whether the refrigerator magnet is classifiable as a
festive article in heading 9505, HTSUSA, and, if not, what
classification is appropriate.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Heading 9505, HTSUSA, provides, in pertinent part, for
"[f]estive, carnival or other entertainment articles." The
Explanatory Notes, which represent the official interpretation
of the tariff at the international level, indicate that
heading 9505 covers:
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(A) Festive, carnival or other entertainment articles
which in view of their intended use are generally made
of non-durable material. They include:
(1) Decorations such as festoons, garlands,
Chinese lanterns, etc., as well as various
decorative articles made of paper, metal foil,
glass fibre, etc., for Christmas trees (e.g.,
tinsel, stars, icicles), artificial snow, coloured
balls, bells, lanterns, etc. Cake and other
decorations (e.g., animals, flags) which are
traditionally associated with a particular
festival are also classified here.
(2) Articles traditionally used at Christmas
festivities, e.g., artificial Christmas trees
(these are sometimes of the folding type),
nativity scenes, Christmas crackers, Christmas
stockings, imitation yule logs.
* * *
Items classifiable as festive articles in heading 9505 tend to
serve no other purpose than decoration.
The subject refrigerator magnet is decorative. However,
despite the incorporation of a Christmas motif, it is not a
traditional Christmas item. The refrigerator magnet, therefore,
is not classifiable as a festive article in heading 9505.
Heading 8505, HTSUSA, provides for, among other things,
"[p]ermanent magnets...permanent magnet chucks, clamps and
similar holding devices." The Explanatory Note to heading 8505
indicates, in pertinent part, that the heading does not cover
"permanent magnets...when presented with machines, apparatus,
toys, games, etc., of which they are designed to form part
(classified with those machines, apparatus, etc.)."
Here, the magnet component was designed to form part of
the subject article. Since the magnet is presented with and
incorporated into the textile front, it is precluded from
classification as a permanent magnet in heading 8505.
The refrigerator magnet in question is made of two
components, the ceramic (berrium ferrite) magnet and the
acrylic textile front, classifiable under different headings:
heading 6912, HTSUSA, which provides for household articles of
ceramic, and heading 6307, HTSUSA, which provides for other
made-up textile articles. GRI 2(b) instructs that composite
goods are to be classified according to GRI 3.
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GRI 3(a) indicates that when an item is classifiable under
two or more headings, the heading providing the most specific
description shall be preferred; however, when each heading refers
to part only of the materials contained in the composite item,
those headings are to be regarded as equally specific, even if
one of them gives a more complete description of the item.
Here, each of the headings involved -- heading 6912
and heading 6307 -- describes only part of the merchandise.
Accordingly, both headings are regarded as equally specific,
and the classification of the refrigerator magnet cannot be
determined by the application of GRI 3(a).
GRI 3(b) provides that composite goods made up of different
components, which cannot be classified by reference to GRI 3(a),
are classified by the component which gives them their essential
character. "Essential character" may be determined by the nature
of the component, its bulk, quantity, weight or value, or by the
role of a constituent material in relation to the use of the
goods.
Here, the article's textile front provides its consumer
appeal. Nonetheless, without the magnet component, the article
could not adhere to its intended surface. The article would
loose its identity as a refrigerator magnet and become a simple
textile article. Accordingly, the magnet component represents
the essential character of the article, and following the mandate
of GRI 3(b), the entire article would be classifiable under the
heading which best describes the magnet.
Heading 6912, HTSUSA, provides for "[c]eramic tableware,
kitchenware, other household articles and toilet articles, other
than of porcelain or china." As the magnet consists of a ceramic
material and is designed to used in the kitchen or around the
home, it is classifiable in heading 6912, HTSUSA.
HOLDING:
The subject refrigerator magnet is classifiable in
subheading 6912.00.5000, HTSUSA, which provides for ceramic
tableware, kitchenware, other household article and toilet
articles, other than those of porcelain or china; other (than
of tableware and kitchenware). The applicable rate of duty
is 7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division