CLA-2-81:OT:RR:NC:N1:113
Ms. Sandra Kobs
Customs Compliance Coordinator
Import Customs Compliance Department
Kohls Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051
RE: The tariff classification of a key ring from China
Dear Ms. Kobs:
In your letter dated December 8, 2011, you requested a tariff classification ruling. A sample of the subject key ring was submitted for our review and will be returned as requested.
The merchandise is identified as a key chain (style number DBHBBCA06). The article consists of an iron split wire ring attached by an iron connector loop and a snap hook made of 75 percent magnesium. A hanging decorative initial fob that is made of 75 percent magnesium is attached to one end of a polyester textile grosgrain strip of fabric. The article under consideration measures approximately 6 inches in length.
You propose classification for the article in Chapter 73, which provides for “other articles of iron or steel”. However, the merchandise is made predominately of magnesium. As per Section XV, Note 5(a) of the Harmonized Tariff Schedule of the United States (HTSUS), “An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals.” Therefore, the key ring in question is classifiable in Chapter 81.
The applicable subheading for the key chain will be 8104.90.0000, HTSUS, which provides for magnesium and articles thereof, including waste and scrap: other. The rate of duty will be 14.8 cents/kg on magnesium content + 3.5 percent.
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