The tariff classification of a polyvinyl chloride picture frame with a metal magnet and flexible magnets from China

N018262 November 7, 2007 CLA-2-85:OT:RR:NC:109:N018262 CATEGORY: Classification TARIFF NO.: 3924.90.20; 8505.19.1000 Mr. Peter D. Alberdi A.J. Arango, Inc. 1516 East 8th Ave Tampa, FL 33605 RE: The tariff classification of a polyvinyl chloride picture frame with a metal magnet and flexible magnets from China Dear Mr. Alberdi: In your letter dated October 4, 2007, you requested a tariff classification ruling on behalf of your client, Weisdorf Group of Companies Inc., Ontario, Canada. The merchandise subject to this ruling is a polyvinyl chloride picture frame with a metal magnet and three flexible magnets. Samples of each were submitted with your request for classification purposes and are being returned to you as per your request. The polyvinyl chloride picture frame with metal magnet was identified as Item #1 and the three flexible magnets were identified as Item #2, Item #3, and Item #4. Item #1 is a polyvinyl chloride picture frame with a metal magnet adhered to the back of the frame. The word “Santa FE” appears on the lower right hand side of the front of the frame and a mythical character playing a flute appears on the center of the left side of the front of the frame’s border. This item is a composite good consisting of a picture frame and a magnet, which together form a whole. As such, classification is determined as if the item consisted of the material or component that gives it its essential character. The picture frame is the component which fulfills the function of the article; it houses a photograph for display. The magnet merely allows the picture frame to be secured onto metal objects, such as refrigerator or file cabinet. Moreover, if the magnet were removed, the picture frame would still perform its function of displaying a photograph. Therefore, the picture frame imparts the essential character to the subject merchandise. Item #2 is a flexible magnet. The words “Myrtle Beach” appear on the upper right corner. It also depicts a buried treasure chest, a sword, some jewels, and a shovel placed on top of sand and beach grass. The buried contains gold, necklaces, a diamond, and a skull & crossbones medallion within it. Your letter states that this is a refrigerator magnet. Item #3 is a flexible magnet. The words “TEXAS HOUSTON” appear across the front of the magnet. Within the lettering of “TEXAS HOUSTON” is a depiction of a steer’s head, a lone star, and a space rocket bearing the letters “NASA”. Your letter states that this is a refrigerator magnet. #4 is a flexible magnet. The words “MYRTLE BEACH” appear across the bottom of the front of the magnet. The majority of the front of the magnet depicts a skeleton skull & cross bones. The skeleton skull, which is wearing a red bandanna and black patch over its left eye, is holding a knife in its mouth with its teeth. Your letter states that this is a refrigerator magnet. The applicable subheading for the polyvinyl chloride picture frame with a metal magnet (Item #1) will be 3924.90.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Picture frames.” The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the flexible magnets (Item #2, Item #3, and Item #4) 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