The tariff classification of an assortment of five magnetic items from China

N276619 July 6, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090; 9504.90.6000 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS #3163 Deerfield, IL 60015 RE: The tariff classification of an assortment of five magnetic items from China Dear Mr. Vu: In your letter dated May 27, 2016, you requested a tariff classification ruling. A sample of the product named “Magnet Sculpture & Magnetic Game,” Walgreens Item Code (WIC) 950729, was submitted with your inquiry. The product is an assortment of five magnetic toys and games, each packaged and sold individually. The first item, WIC 950733, is a magnetic Tic-Tac-Toe game. It includes a 4” x 4” playing board with a plastic base and metal surface, a clear plastic cover and 8 magnetic plastic pieces. The second item, WIC 950734, is a magnetic Chess game. It includes a 4” x 4” playing board with a plastic base and metal surface, a clear plastic cover and 32 magnetic plastic playing pieces. The remaining three items are “magnetic sculptures.” Item #3, WIC 950730, contains a magnetic plastic oval-shaped base and 15 screws. Item #4, WIC 950731, also comes with a magnetic plastic oval-shaped base, however, instead of screws there are 13 flat metal figurines and 7 flat metal rods. The last item, WIC 950732, contains a magnetic plastic oval-shaped base and a numerous amount of metal balls in 3 different sizes. In your request you suggest classification of the magnetic sculptures in subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ornaments of base metal. However, consumers will derive enjoyment manipulating and arranging the screws, balls, figurines and rods to create their own unique sculptures. The three magnetic sculptures are principally designed for the amusement of children over 12 years of age and adults. They are precluded from classification in Chapter 83 by application of Section XV Note (l), which excludes articles of Chapter 95. You also mentioned heading 8505, which provides for magnets, as a possibility as well. The magnetic sculptures are similarly precluded from classification in Chapter 85 by application of Section XVI Note 1 (p), which excludes articles of Chapter 95. Furthermore, exclusionary note (b) to 8505 explains, “this heading does not cover electro magnets, permanent magnets or magnetic devices of this heading, when presented with machines, apparatus, toys, games, etc., of which they are designed to form part (classified with those machines, apparatus, etc.)”. The applicable subheading for the three magnetic sculptures will be 9503.00.0090, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be Free. The applicable subheading for the Chess and Tic-Tac Toe games will be 9504.90.6000, HTSUS, which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards);…poker chips and dice.” The rate of duty will be Free. 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 https://hts.usitc.gov/current. The samples will be returned to you under separate cover except for WIC 950732, which is being retained for reference purposes. 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 James Forkan at james.p.forkan@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division