The tariff classification of magnetic photo frames from China

N011439 June 12, 2007 CLA-2-85RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.1000 Mr. Andy S. Wood Assistant Import Broker Family Dollar Services P.O. Box #17 Charlotte, NC 28201-1017 RE: The tariff classification of magnetic photo frames from China Dear Mr. Wood: In your letter dated May 9, 2007, you requested a tariff classification ruling. The merchandise subject to this ruling is magnetic photo frames. There are three styles of magnetic photo frames. You state in your letter that they will be imported under style #915FD. These magnetic photo frames consist of flexible magnetic material and measure 14” x 4”. Each of the flexible magnets contains the word PEACE or JOY or NOEL and is decorated with greenery, bows, and ornaments within the printing. Each of those letters is cut-out from the flexible magnet to create a frame that a photograph can be placed behind. The magnets can adhere to a refrigerator, file cabinet or metal surface. A sample of each of the flexible magnetic photo frames was submitted to this office for classification purposes and all are being returned to you as per your request. You have suggested classification under Harmonized Tariff Schedule of the United States (HTSUS) subheading 9505.10.5020, which provides for “Festive, carnival or other entertainment articles, including magic tricks… Articles for Christmas festivities and parts and accessories thereof: Other: Other: Other.” However, only purely decorative articles are classifiable as festive articles under Chapter 95. Utilitarian articles, such as photo frames are excluded from classification articles in Chapter 95 per Chapter Note 95 (V). The applicable subheading for the Christmas magnets will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization. : Other: 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 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division