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

N025749 April 28, 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/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/calendar. A sample of this item was furnished. The retail packaging refers to it as a “Dial-A-Day” Photo Calendar. It is identified in your letter as Item # 9002140. The sample is being returned as per your request. The BTS Dial-a-Day Photo Calendar consists of a plastic stand-up base with five plastic circular pieces attached. Each of the plastic circular pieces range in size from 3 inches to 5 ¾ inches in diameter and is stacked one on top of the other with a metal piece going through the center of each plastic circular piece attaching them to the plastic stand-up base. The plastic stand-up base has a clear, but white outlined, flap that falls over the three largest plastic circular pieces. The two larger plastic circular pieces are light blue in color, the next smaller sized plastic circular piece is white in color and the two smallest plastic circular pieces are clear in color. The two smallest clear plastic circular pieces attach securely to one another by four metal magnets. The larger of the two blue colored plastic circular pieces has numerals representative of each date in a given month, i.e. 1, 2, etc., imprinted on it. The smaller of the two blue colored plastic circular pieces has the abbreviations of the names of the months in a year, i.e. JAN, FEB, etc., imprinted on it. The white colored plastic circular piece has the names of the days of the week, i.e. MON, TUE, i.e., imprinted on it. The two clear plastic circular pieces are bare of any imprinting. However, each of the clear plastic circular pieces contains two metal magnets, which when matched-up magnetically adhere to each other. When a photo is inserted in between the two clear plastic circular pieces and the magnets on each of the clear plastic circular pieces is matched-up the photo is held securely in place because the magnets enable the two clear plastic circular pieces to act as a frame for the photo. When the three largest and colored plastic circular pieces are aligned with the plastic stand-up base’s flap, the month, date, and day of a given day are displayed similar to a daily calendar. 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 that enable a picture to remain in place in between the two circular pieces of clear plastic. As such, subheading 3924.90.2000 is inapplicable. The magnets are the essential character of this item because they secure the two clear plastic circular pieces to each other, thus creating a frame for a picture. The applicable subheading for the magnetic photo frame/calendar (BTS Dial-a-Day Photo Calendar/Item # 9002140) 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