The tariff classification of plastic magnetic clips and hand held fans from China

N271683 January 15, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995; 8414.59.6090 Ms. Yocasta Pena Best Brands Consumer Products, Inc. 20 West 33rd Street 5th Floor New York, NY 10001 RE: The tariff classification of plastic magnetic clips and hand held fans from China Dear Ms. Pena: In your letter dated November 20, 2015, you requested a tariff classification ruling. The submitted samples are identified as follows: 6 pack of magnetic clips – This item is comprised of six jumbo clothespin-like clips. The body of each clip is made of plastic. Each clip contains a small metal spring attached to a hinge that enables the jaws of the clip to open and close. There is a small magnet on the back of each clip that enables it to be attached to metal surfaces such as a refrigerator or locker. The clips of this item are one each of the following respective colors: green, blue, purple, red, orange or yellow. Each clip measures approximately 27/8” by 1½” x 1¼”. Light up hand held fan – You submitted four samples, each respectively decorated with one of the following four graphic themes: Minnie Mouse, Frozen, Spiderman or Teenage Mutant Ninja Turtles. There are lights on one of the two blades of each fan and there is a small push button on the side of each fan. The fan and lights are powered by three AAA batteries (not included) that are activated by depressing the button. Each fan measures approximately 4¼” by 1¼”. You have suggested that the magnetic clips are correctly classified in subheading 3924.10.4000, which provides for …kitchenware…of plastics. You cited New York Ruling Letter (NY) N256829 as a precedent. NY N256829 classified an item that was designed specifically to grip hot items in a kitchen like pots and pans. You have submitted descriptive literature for the clips that states the following: “Multi-Purpose. Magnetic Back. Keeps Bags Sealed Tight.” You have also submitted marketing literature that states “Great for Lockers. Useful at the office.” Therefore, we do not agree that this item is correctly classified in the subheading that you have suggested because the clips are of a class or kind of merchandise that is principally used in a variety of places. You have also suggested that the light up handheld fans are correctly classified in subheading 9503.00.0073, which provides for toys. However, this item is not a toy principally designed for amusement. Any amusement the item may provide is incidental to the utilitarian purpose as a fan. The applicable subheading for the plastic magnetic clips will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the light up hand held fans will be 8414.59.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…fans…: fans: other: other: other…other: axial. The rate of duty will be 2.3 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division