CLA-2 CO:R:C:F 953320 EAB
Ms. Cleta J. Magyar
Impact International, Inc., Suite 208
1515 N. Federal Highway
Boca Raton, Florida 33432
Re: locker magnet frame; EN 85.05; GRI 3(b)
Dear Ms. Magyar:
This is in reply to your letters dated October 1 and November
11, 1992, in which you request a binding ruling on the
classification of merchandise under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). A sample was provided
under cover of each letter.
FACTS:
For purposes of this ruling, we consider each sample to have
the following characteristics: a permanently magnetized flexible
rectangle composed of 90 percent ferrite powder and 10 percent
rubber, adhering to which is a PVC printed sheet.
Differences between and other characteristics of the samples
are inconsequential.
ISSUE:
What is the classification under the HTSUSA of a flexible
magnet made of 90 percent ferrite powder and 10 percent rubber, to
which a self-adhesive sheet of printed PVC is permanently attached?
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.
The Explanatory Notes (Ens) to the Harmonized Commodity
Description and Coding System represent the official interpretation
of the Customs Cooperation Council on the scope of each heading;
although neither binding upon the contracting parties to the
Harmonized System Convention nor considered to be dispositive
interpretations, they should be consulted on the proper scope of
the System.
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 * * *." Further
on, EN 85.05 cautions that "permanent magnets or magnetic devices
of this heading, when presented with machines, apparatus, toys,
games, etc. of which they are designed to form [a] part [are to be]
(classified with those machines, apparatus, etc.)."
Customs has classified under various headings other than 8505
certain permanent magnets, not as magnets, but as composite
articles that are magnetized ceramic or metallic articles since the
presence of a magnetized ceramic or metallic component imparts to
the article its essential character.
Those previous rulings do not conform to our present
understanding of the tariff and its related explanatory notes. We
are no longer of the opinion that permanently magnetized iron,
steel, or ceramic metallic articles which have the obviously
essential utilitarian function of magnetism are other than
permanent magnets of heading 8505. It is not the metal or ceramic
component that provides the essential character to this article.
It is the magnetism. EN 85.05 demonstrates that "permanent
magnets" of any material are classifiable under the main heading,
principal subheadings of which distinguish permanent magnets of
metal and permanent magnets of materials other than metal.
Furthermore, the balance of EN 85.05 setting forth the caveat that
permanent magnets presented with machines, etc. of which they are
designed to form part, is not applicable in this case since these
goods have not been "presented with" any other article; they have
been presented alone and stand uniquely as permanent magnets.
Restated, we are of the opinion that a magnetic flexible
locker picture frame is a permanent magnet, as that term is
interpreted in EN 85.05, to-wit: it consists of materials such as
barium ferrite agglomerated with synthetic rubber that have been
rendered permanently magnetic. We have noted the presence of the
PVC printed adhesive strip to indicate that, as in HRL 083195,
supra, such a composite good is not classifiable under chapter 39,
HTSUSA.
HOLDING:
Flexible magnets made of 90 percent ferrite powder and 10
percent rubber, to which a self-adhesive sheet of printed PVC is
permanently attached, are classifiable under subheading 8505.19.00,
HTSUSA, a provision for "electromagnets; permanent magnets and
articles intended to become permanent magnets after magnetization;
* * * ; parts thereof: permanent magnets and articles intended to
become permanent magnets after magnetization: Other", and are
dutiable at the column one general rate of 4.9 percent ad valorem.
Sincerely,
John Durant, Director