&&The Steel Magnetic Hooks, models Midi and Mega are a composite good composed of a magnet and hook. The Midi model holds up to 25 lbs and the Mega model holds up to 45 lbs. The material breakdown of the Steel Magnetic Hooks is 46.4% wire form steel, 21.4% plastic, 13.7% magnet, and 18.5% sheet metal.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 8505.11.00.00. This tariff classification number is incorrect.&&&&Legal Note 1(g) to Section XVI states that parts of general use, as defined in Note 2 to Section XV, are excluded from Section XVI. Articles of heading 83.02 are considered “parts of general use” as defined in Legal Note 2(c) to Section XV.&&&&The Explanatory Notes to heading 85.05 state, "this heading does not include: b) 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 Steel Magnetic Hooks are a magnet that is presented with the hook. Therefore they meet the terms of the heading 83.02 as base metal hat-racks, hat-pegs, brackets and similar fixtures.