CLA-2 RR:TC:MM 959473 JRS
David A. Eisen, Esquire
Seigel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036-8901
RE: "Car Light" key ring; composite good; heading 7326, HTSUS,
as other articles of iron or steel; heading 8513, HTSUS, as
portable electric lamps designed to function by their own
source of energy...flashlights; GRI 3(b); essential
character; EN VIII GRI 3(b); EN 85.13; HQ 956371
Dear Mr. Eisen:
This is in response to your letter to the Customs National
Import Specialist Staff, New York, dated June 17, 1996, on behalf
of your client, Avon Products, Inc., requesting a ruling on the
classification under the Harmonized Tariff Schedule of the United
States (HTSUS) of a novelty key ring made in China and/or Taiwan.
Your letter and sample were forwarded to this office for
response. We regret the delay.
FACTS:
The merchandise in issue, measuring approximately 5-inches
in length, is a novelty "car light" key ring, consisting of a
"swivel" split metal key ring attached to a flashlight housed in
a 3-inch long by 1 inch wide car-shaped rigid plastic housing.
The flashlight operates on two AAA batteries. The "hood" of the
car swivels so when the hood is flipped over to reveal the
flashlight bulb, located across the entire front grill portion of
the "car," an "on" connection is made in the flashlight to
illuminate a lock or keyhole.
The provisions under consideration are as follows:
7326 Other articles of iron or steel:
7326.20.00 Articles of iron or steel wire . . . 4.6
percent ad valorem
* * * *
8513 Portable electric lamps designed to function by
their own source of energy (for example, dry
batteries, storage batteries, magnetos), other
than lighting equipment of heading 8512; parts
thereof:
8513.10 Lamps:
8513.10.20 Flashlights . . . 17.5 percent ad
valorem
* * * *
9503 Other toys; reduced-size ("scale") models and sim-
ilar recreational models, working or not; puzzles
of all kinds; parts and accessories thereof:
9503.90.00 Other...Free
ISSUE:
What is the classification of the "Car light" key ring?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
In the event that a good cannot be classified solely on the basis
of GRI 1, and provided the headings or notes do not require
otherwise, according to the remaining GRIs.
Initially, we reject your argument that the plastic housing
which is the receptacle of the flashlight is an "other toy" under
heading 9503, HTSUS, namely subheading 9503.90.00, HTSUS.
Although the term "toy" is not defined in the tariff, the ENs to
chapter 95 indicate that a toy is an article designed for the
amusement of children or adults.
The car portion of the key chain does not meet the prima
facie classification of heading 9503, HTSUS, as a toy vehicle
because it is not a toy for amusement, and it is not suited for
manipulative play because the plastic "car" does not have free-rolling wheels and the "doors" are not functional. The grill
portion of the car does not house a pair of small imitation
headlights possessing a minimal amount of light as would a toy
car, but instead one side of the front grill contains the light
bulb portion of the flashlight, which is capable of projecting a
significant beam of light due to its two AAA batteries. This
component cannot be described as a toy because it is only the
novelty housing in which the flashlight is incorporated. By
turning over the "hood" section of the plastic housing, the
flashlight is turned either "on" or "off." As such, this article
functions as a flashlight and cannot be prima facie classifiable
under heading 9503, HTSUS.
The article in issue, a swivel-type metal key ring attached
to a "car-shaped" flashlight, cannot be classified by reference
to GRI 1 because the components are prima facie classifiable in
different headings. The "car light" key ring consists of two
components, namely, the flashlight in heading 8513, HTSUS, and
the swivel split metal key ring and associated attached metal
parts in heading 7326, HTSUS. Thus, we proceed to GRI 2 which
states that the classification of goods consisting of more than
one material or substance shall be according to the principles of
GRI 3.
GRI 3 provides that when, by application of rule 2(b) or for
any other reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings providing a
more general description. However, when two or more
headings each refer to part only of the materials or
substances contained in mixed or composite goods or to
part only of the items in a set put up for retail sale,
those headings are to be regarded as equally specific
in relation to those goods, even if one of them gives a
more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
if they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable.
Since the article is a composite good consisting of
different components, classification is determined by application
of GRI 3(b), HTSUS. The Harmonized Commodity Description and
Coding System Explanatory Notes (ENs) to the HTSUS, although not
dispositive, should be looked to for the proper interpretation of
the HTSUS. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989).
EN VIII to GRI 3(b) explains that "[t]he factor which
determines essential character will vary as between different
kinds of goods. It may, for example, be determined by the nature
of the material or component, its bulk, quantity, weight or
value, or by the role of the constituent material in relation to
the use of the goods." We must determine whether the flashlight
or the metal key ring imparts the essential character to this
article.
No breakdown of the component materials by value or weight
was submitted. However, in your argument under subheading
9503.90.00, HTSUS, you suggest that the plastic car "comprises
the substantial majority of the weight, value and bulk" of the
article. We agree that the flashlight's housing comprises the
bulk and weight when compared to the metal portion of the key
ring. However, that factor in this case does not resolve the
issue of essential character. It is "the role of the constituent
material in relation to the use of the goods" that imparts the
essential character as discussed below.
Your alternative argument is that the merchandise is
classifiable under subheading 7326.20.00, HTSUS, because the
"swivel" metal key ring imparts the essential character as it
enables the user to attach house or car keys. You cite to HQ
089282, dated August 2, 1991, and HQ 950636, dated January 16,
1992, which classified the key rings under subheading 7326.20.00,
HTSUS, to support your argument that the metal key ring imparts
the essential character. In HQ 089282 (a composite article
consisting of a pencil, a memo pad and paper, a suede tri-fold
cover, and a key ring chain) and HQ 950636 (a composite article
consisting of a key ring with a plastic holder having a recess
into which a photograph or logo could be placed), Customs found
that the predominant use of the product was the key chain and the
presence of the other components comprising the products was
secondary to the key chain. In HQ 950636, the plastic element
was found to be present for decorative purposes and to add bulk
to the entity, but did not impart the essential character of the
article.
The instant case is distinguishable from these prior rulings
because the function of the flashlight does not play a
subordinate role to the key chain as did the other elements
attached to the key rings in HQ 089282 and HQ 950636. Rather, it
is the function of the flashlight that primarily contributes to
how this article will be used.
EN 85.13, provides, in pertinent part:
...The term " portable lamps " refers only to those
lamps (i.e., both the lamp and its electricity supply)
which are designed for use when carried in the hand or
on the person. The lamps of this heading include: . .
. (6) Fancy torches in the shape of pistols, pens,
etc. Composite articles composed of a lamp or torch
and a pen, screwdriver, key ring, etc., remain
classified here only if the main function of the whole
is the provision of light (emphasis added).
We have held in a prior ruling, HQ 956371, dated October 4,
1994, that a plastic flashlight with a metal key ring was
classifiable under subheading 8513.10.20, HTSUS, the provision
for a flashlight, since the battery operated flashlight imparted
the essential character to the merchandise. Customs found
therein that the primary function of the combination was the
illumination provided by the flashlight. See also NYRL 862632,
dated May 10, 1991 ("Leash light"). The rationale in HQ 956371
applies equally to this composite article. The primary function
of the car light key ring is to produce a beam of light, and
heading 7326 is not applicable. See EN 85.13.
It is our opinion that the flashlight contained within the
novelty plastic housing imparts the essential character to the
article, and not the metal parts of the swivel key ring. See HQ
956371; EN 85.13. We, therefore, find that the flashlight plus
key ring is properly classified in subheading 8513.10.20, HTSUS,
the provision for flashlights.
HOLDING:
Under the authority of GRI 3(b), the "car light' key ring is
properly classified in subheading 8513.10.20, HTSUS, as a
flashlight. Articles classified under this tariff provision are
dutiable at the rate of 17.5 percent ad valorem.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division