CLA-2-72: OT: RR: NC: 1:117
Ms. Diane Romero
Lakeshore Learning Materials
2695 East Dominguez Street
Carson, CA 90895
RE: The tariff classification of iron powder sealed in a clear plastic container from China
Dear Ms. Romero:
In your letter dated April 16, 2009 you requested a tariff classification ruling. Samples submitted with your request are being returned with this ruling.
The item you intend to import is described as an iron filing discovery disk. A Lakeshore products catalog of play and learning materials for children from infant age through early elementary was submitted with your inquiry. The iron filing discovery disks are pictured and described on page 240 of the catalog. The iron filing discovery disk samples are packaged for sale in a box of 12. It is described in the catalog as a permanently sealed disk filled with iron filings for experimenting with magnetism and helping kids visualize magnetic fields. Magnets were not included in the package.
You propose classification in HTSUS 9023.00.00. However, that classification is limited to instruments and apparatus used to explain sophisticated concepts as indicated in Headquarters Ruling Letter 965028 BJB, 7-10-01, which was a modification of New York Ruling Letter F83529. This import is a small, flattish, clear, plastic box with metal filings in it. Running a magnet over it will simply produce various patterns. Also, Harmonized System Explanatory Note c to 9023 excludes, “Articles designed for both recreational and demonstrational purposes…” A very similar item is described as “Cool magnetic toys you can buy” on www.coolmagnetman.com/magtoys.htm.
Consideration was also given to classification as a toy in 9503.00.0080 HTSUS. However the discovery disk was determined to be other than a plaything designed principally for amusement.
One discovery disk was submitted to our laboratory for analysis and report. The disk was destroyed in analysis. The laboratory found the material contained within the disk to be a powder size consistent with the HTSUS definition of powder in Section XV Note 8b and composed of 98.63 per cent iron and small amounts of other elements. The chemical analysis is of iron powder unalloyed for purposes of the Harmonized Tariff System.
In accordance with General Rule of Interpretation 3(b) composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character…The essential character of the discovery disk is the metal powder.
The applicable subheading for the iron filing discovery disk will be 7205.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Granules and powders, of pig iron, spiegeleisen, iron or steel: Powders: Other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division