CLA-2-73:OT:RR:NC:N1:117
Ms. Patricia M. Choo
ITOCHU International Inc.
335 Madison Avenue
New York, NY 10017
RE: The tariff classification of Magwall Screen from Japan
Dear Ms. Choo:
In your letter dated July 15, 2015 you requested a tariff classification ruling.
The product you intend to import is identified as Magwall Screen and is described as a magnetic sheet that is designed to serve as a reusable dry-erase surface and projector screen. It is composed of three layers consisting of a textile fabric of polyester and silk which allows the article to be bonded to a wall or other surface by applying an adhesive to the textile layer; a plastic sheet with ferrous powder composed of 90 percent Manganese Zinc (Mn-Zn) ferrite and 10 percent chlorinated polyethylene which allows the product to attract a magnet or to be attached to a magnetic surface; and, a polyethylene terephthalate based film which functions as the reusable dry-erase writing surface.
The Magwall Screen will be imported in rolls and is easily cut to size. A cut sample which will be retained by this office was submitted which shows the product to be a flexible plastic faced and fabric backed material.
In your request, you suggest classification of the product in 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Slates and boards, with writing or drawing surfaces, whether or not framed.” We do not agree. In its imported condition, the item is neither a slate nor a board. The dictionary definition for slate states that it is a type of hard rock easily split into smooth flat layers used for writing on. Board is defined as a flat piece of rigid material designed to display information, such as a blackboard. The instant merchandise is imported in a roll (4ft x 16ft) and is pliable. Furthermore, it is “easily cut to size” and can also be used as a projector screen. Being that the instant merchandise does not conform to the dictionary definition of either a slate or board, it is the opinion of this office that the merchandise is not properly classifiable in heading 9610.
Consideration was also given to classification as a plastic article, primarily sheeting in Chapter 39. However, plastic and textile combinations of this type are not classifiable in Chapter 39.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
The subject product is a composite good and as such would be classified in accordance with GRIs 3 (a), (b), or (c). GRI 3(a) provides that when two or more headings each refer to part only of the materials contained in composite goods, those headings are to be regarded as equally specific in relation to those goods. GRI 3(b) provides that those composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component, giving them their essential character; or, 3(c) which states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order.
Based upon examination of this article, it is the opinion of this office that in accordance with 3(a) the three layers merit equal consideration and that the evidence is inconclusive as to the issue of essential character. Therefore, GRI 3(c) is applicable. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order.
The applicable subheading for the Magwall Screen will be 7205.21.0000, HTSUS, which provides for granules and powders, of pig iron, spiegeleisen, iron or steel: powders: of alloy steel. 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 heading 7205, contact National Import Specialist (NIS) Mary Ellen Laker at [email protected]. If you have any questions regarding heading 9610, contact NIS James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division