CLA-2-85:OT:RR:NC:N1:102
Mr. Long Vu
Walgreen Co.
304 Wilmot Road
Deerfield, IL 60015
RE: The tariff classification of magnetic clear frames from China.
Dear Mr. Vu:
In your letter dated November 21, 2017 you requested a tariff classification ruling. Samples of the articles were provided and are being returned to you.
Both articles under consideration are Magnetic Clear Frames, identified as Walgreens item codes (WIC) 173023 and 173025. The rectangular shaped frames consist of a plastic front attached to the front of a paperboard backing. The plastic front and paperboard backing are sealed on the sides, allowing for a picture to be inserted through either the top or bottom opening. The paperboard backing is attached to a full size flexible magnet that imparts the essential character. The difference between the articles is item code 173023 is designed to hold a 4” x 6” photograph and item code 173025 is designed to hold a 5”x 7” photograph.
In your letter, you have suggested that the two photo sleeves are correctly classified in subheading 3924.90.2000, which provides for other household articles…of plastics: other: picture frames. However, we do not agree that these items are correctly classified in the subheading that you have suggested.
You have stated that "if the flexible magnet is peeled off the back, we think both WICs can still function as a photo frame by itself or with the use of a magnet clip."
However, as constructed, it is difficult if not impossible to remove the back magnet from the front paperboard without destroying the item.
In addition, you have cited New York Ruling N030710, dated July 10, 2008, to support your contention that the instant photo sleeves are correctly classified in subheading 39240.90.2000. However, in that ruling, the magnet that was attached to the back of that photo sleeve was much smaller in dimensions than the dimensions of the photo sleeve itself, whereas the magnet that is attached to the back of each of the instant items is of the exact same size as the photo sleeve to which it is attached and effectively provides the entire back of each sleeve.
Therefore, we do not agree with your contention that the instant photo sleeves are correctly classified in subheading 3924.90.2000.
We find the full size magnet imparts the essential character of the frames. Magnets are specifically provided for in heading 8505. As such, the applicable subheading for the Magnetic Clear Frames, identified as Walgreens item codes (WIC) 173023 and 173025, will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Composite good containing flexible magnets. The rate of duty will be 4.9 percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division