The tariff classification of a magnetic photo frame/magnetic calendar from China

N025738 April 18, 2008 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a magnetic photo frame/magnetic calendar from China Dear Ms. Elvi: In your letter dated April 2, 2008 you requested a tariff classification ruling. The merchandise subject to this ruling is a magnetic photo frame/magnetic calendar. It is described in your letter as a BTS Perpetual Calendar Photo and identified as Item # 9002141. A sample of this item was furnished and is being returned as per your request. This item consists of a metal stand-up base, two rectangular plastic pieces (one larger than the other) with an open inside, and a plastic peg. The metal base has the months of the year abbreviated, i.e. JAN, FEB., etc., and numbers for each day of the month imprinted on it. The smaller of the two rectangular plastic pieces has the first letters of each day of the week imprinted on it and two metal magnets on the back of it. The larger of the rectangular plastic pieces does not have anything imprinted on it, but has four metal magnets on the back of it. The plastic peg contains a metal magnet on the back of it. The smaller plastic piece that contains the first letter of each day of the week would be placed on the metal base over the numbers for each “date” within a given month and the plastic peg would be placed next to the abbreviation of the month to provide the user with a view of the month and day/dates of that month at a glance. The larger plastic piece that does not contain any imprinting would be placed toward the bottom of the metal base and the magnets on the back of the plastic piece would secure it to the metal base. When a photo is inserted in between the plastic piece and the metal base, the photo is held securely in place because the magnets attached to the plastic piece enable the plastic piece to act as a frame for the photo. You have suggested classification under Harmonized Tariff Schedule of the United States (HTSUS) subheading 3924.90.2000, which provides for "Other household articles…of plastics: Other: Picture frames..." However, this is not a plastic picture frame because in the absence of the magnets, this item would be incapable of functioning as a picture frame since it is the magnets on the back of the plastic piece that enables it to attach itself to the metal base. As such, subheading 3924.90.2000 is inapplicable. The magnets are the essential character of this item because they secure the plastic framing for a picture and the plastic framing for the calendar to the metal base. The applicable subheading for the magnetic photo frame/magnetic calendar (BTS Perpetual Calendar Photo and identified as Item # 9002141) will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Permanent magnets and articles intended to become permanent magnets after magnetization: Of metal." The rate of duty will be 2.1 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 Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division