CLA-2-70:OT:RR:NC:N2:226
Mr. Long Vu
Walgreen Co.
304 Wilmot Road, MS 3163
Deerfield, IL 60015
RE: The tariff classification of a framed glass mirror and a plastic utility bin from China.
Dear Mr. Vu:
In your letter dated January 12, 2015, you requested a tariff classification ruling.
The merchandise under consideration is the Magnetic Utility Bin, item number 411628, and the Magnetic Locker mirror, item number 411627. Samples of the items were submitted with your ruling request and will be returned to you.
The Magnetic Utility Bin is made of plastic and measures approximately 5.125 inches wide by 3.875 inches long by 1.5 inches deep. It features three compartments; the middle compartment measures approximately 3.25 inches wide, while the compartments on either side measure approximately .875 inches wide. Affixed to the back of the bin is a rectangular flexible magnet which allows the bin to be hung on a ferrous surface. You state that it is designed to hold pens, pencils, and other small items.
The Magnetic Locker Mirror is a glass mirror framed in plastic which measures approximately 5.25 inches wide by 6.875 inches long by .375 inches deep, and has a reflecting area of approximately 22.15 square inches (56.26 cm2). Two flexible magnetic strips are affixed to the back of the mirror, allowing it to be hung on a ferrous surface.
In your ruling request you suggest classification of the Magnetic Utility Bin and the Magnetic Locker Mirror in 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS) as composite goods containing flexible magnets. However, the magnets are incorporated into the apparatus; as such, they do not fall under the purview of 8505, HTSUS. See the Explanatory Notes to Heading 8505, HTSUS: “The heading does not cover: (b) Electro-magnets, permanent magnets or magnetic devices of this heading, when presented with machines, apparatus, toys, games, etc., of which they are designed to form part (classified with those machines, apparatus, etc.).” You also suggest classification of the Magnetic Utility Bin in 3926.90.9995, HTSUS, as other articles of plastics. However, it is more specifically provided for elsewhere in 3926, HTSUS.
The applicable subheading for the Magnetic Utility Bin, item number 411628, will be 3926.10.0000, HTSUS, which provides for “Other articles of plastics and articles of materials of headings 3901 to 3914: Office or school supplies.” The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Magnetic Locker mirror, item number 411627, will be 7009.92.1000, HTSUS, which provides for “Glass mirrors, whether or not framed…: Other: Framed: Not over 929 cm2 in reflecting area.” The general rate of duty will be 7.8 percent.
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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division