The tariff classification of a lithographically printed magnet and light switch cover from China.

N302792 February 21, 2019 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 8505.19.3000; 7323.99.9080; 9903.88.03 Mr. Mark Beal Open Roads Brands LLC 1425 E. Douglas Ave., Suite 300 Wichita, KS 67211 RE: The tariff classification of a lithographically printed magnet and light switch cover from China. Dear Mr. Beal: In your letter dated January 25, 2019, you requested a tariff classification ruling. You submitted samples of two different items, both are lithographically printed. One sample is the “Accelerate” Lenticular Magnet. Item number 90165591-S and the other is the Single Switch Plate –American Flag, item number 90163625-S. You stated during a telephone conversation that both items are from China. Item number 90165591-S is referred to as the “Accelerate” Lenticular Magnet. Item number 90165591-S is a composite good that consists of a non-flexible magnet that is affixed to the backside and a lithographically printed design that features characters from the Disney CARS movie on the front side.  The “Accelerate” Lenticular magnet is rectangular in shape and allows for notes, pictures, and the like to be secured to metal surfaces.  In your letter, you suggest that the “Accelerate” Lenticular magnet be classified under subheading 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other printed matter, including printed pictures and photographs: other: other: other: printed on paper in whole or in part by a lithographic process. However, we disagree as goods classifiable under GRI 3(b) shall be classified as if they consisted of a material or a component, which gives them their essential character and in this instance, we believe the magnet imparts the essential character, as its function is to secure articles to metal surfaces. Furthermore, similar articles have been classified in subheading 8505.19.3000.  See NYR N019818, dated December 11, 2007 and NYR N062663, dated June 11, 2009. The second item is referred to as the Single Switch Plate – American Flag, item number 90163625-S, is a composite good that consists of a metal switch plate, decorated with the likeness of the American flag printed on polypropylene paper. The printed polypropylene paper is permanently affixed to the metal. Although you refer to the metal switch plate as being made of tin, we find that a magnet is attracted to the provided sample meaning it is ferrous, therefore, the metal is most likely steel and will be considered to be such for the purposes of this ruling. You also suggest that the switch plate would be correctly classified under subheading 4911.99.6000, HTSUS, which provides for other printed matter, including printed pictures and photographs: other: other: other: printed on paper in whole or in part by a lithographic process. However, this office disagrees. The rulings you have cited in your request refer to decorative items, not decorated utilitarian items. Similar items have been classified in 7323.99.90, see NYR 873954, dated May 22, 1992, NYR 883193, dated March 11, 1993, and NYR G81587, dated September 8, 2000. Composite goods classifiable under GRI 3(b) shall be classified as if they consisted of a material or a component, which gives them their essential character and in this instance, we believe the steel switch plate provides the bulk as well as the primary importance to the function of the switch plate. Thus, the switch plate imparts the essential character to the item. The applicable subheading for the “Accelerate” Lenticular Magnet, item number 90165591-S, will be 8505.19.3000, 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. The applicable subheading for item number 90163625-S, the Single Switch Plate – American Flag will be 7323.99.9080, HTSUS, which provides for “…other household articles…of iron or steel…: other: other: not coated or plated with precious metal: other: other…other. The rate of duty will be 3.4 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8505.19.3000 and 7323.99.9080 HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8505.19.3000 and 7323.99.9080 HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 the World Wide Web at https://hts.usitc.gov/current. 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 item number 90165591-S, the “Accelerate” Lenticular Magnet on this ruling, contact National Import Specialist Sandra Martinez at sandra.martinez@cbp.dhs.gov. If you have any questions regarding item number 90163625-S, the Single Switch Plate–American Flag on this ruling, contact National Import Specialist Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division