The tariff classification of a carbonized bamboo holder, cube and hooks from China

N073738 September 24, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000; 8505.19.3000 Mr. Michael Boggins Interdesign Inc. 307250 Solon Industrial Parkway Solon, Ohio 44139 RE: The tariff classification of a carbonized bamboo holder, cube and hooks from China Dear Mr. Boggins: In your letter dated August 14, 2009, you requested a tariff classification ruling. The ruling was requested on four items made of Carbonized Bamboo and incorporating NdFeB (neodymium) magnets. Four samples and four drawings were submitted and will be returned to you as requested. The subject magnetic bamboo products are designated as item numbers 93570 (five hook rack), 93670 (towel holder), 93870 (single hook) and 5176 (cube magnet). The bamboo items measure approximately 7” (w) x 1 1/4” (d) x 1 1/4” (h) - five hook rack, 9” (w) x 1 1/2” (d) x 2 5/8” (h) – towel holder, 1 1/4” (w) x 1 3/4” (d) x 2 1/2" (h) - single hook and 3/4” - cube. As per your telephone call to this office, you stated that items # 93570 and # 93870 will be used as key ring hooks; item # 93670 will be used as a towel holder, and item # 5176 will be used as a magnet to hold and display photos on metal surfaces such as a refrigerator. The submitted drawings show four magnets: numbers 5176 (bamboo magnet assembly RI, sample submitted), 5948 (bamboo thin magnet assembly), 5949 (bamboo sphere magnet assembly), and 5950 (bamboo and stainless steel round magnet assembly.) These four magnets are similar in design and use. General Rule of Interpretation 3 (b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The five hook rack, the single hook, and the towel holder are composite goods made up of two materials, carbonized bamboo and magnets. The essential character of the subject products is imparted by the bamboo which provides the visual aspect and the function of articles. The four magnets are composite goods made up of two materials, carbonized bamboo and a magnet. The essential character of the subject products is imparted by the magnetic component. The applicable subheading for the carbonized bamboo hooks and towel holder will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the four magnets (item numbers 5176, 5948, 5949, and 5950) will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Other." 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division