CLA-2-73:OT:RR:NC:N1:113
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of key rings from China
Dear Ms. Aldinger:
In your letter dated October 9, 2008, you requested a tariff classification ruling. A sample of the item was submitted for our review and will be returned as requested.
The merchandise is identified as Xtreme Skateboarding Plastic Skinboard 4 Pack (item number 9003678). It is a set of four novelty key rings. Each key ring is composed of a steel wire split ring attached by a short chain to a colorfully decorated miniature plastic skateboard. You refer to these articles in your letter as toys. However, in the opinion of this office the essential character is imparted by the functional key ring.
The applicable subheading for the key rings will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel wire, other. The rate of duty will be 3.9 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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division