CLA-2-73:OT:RR:NC:N1:113
Mr. Michael Hostrawser
Gartner Studios Inc.
220 East Myrtle Street
Stillwater, MN 55082
RE: The tariff classification of a pocket mirror key chain from China
Dear Mr. Hostrawser:
In your letter dated November 17, 2015, you requested a tariff classification ruling. You have submitted product drawings with specifications for our review.
The article under consideration is identified as a pocket mirror key chain, part number 21699. The merchandise is described in your letter as a “3 inch by 5 inch key chain (overall size) consisting of a steel ring and clasp, the steel ring is attached to a piece of leather that has a mirror attached.” The information that you have provided indicates that the gold-tone steel lobster clasp is attached to the gold-tone steel key ring that measures approximately 1.25 inches in diameter. The key ring is also connected to a split leather strap with an attached glass mirror. The mirror measures approximately 2.75 inches in diameter.
The pocket mirror key chain in question is a composite article that consists of steel, leather and glass components that are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the steel, leather and glass components of the subject article in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the pocket mirror key chain is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the 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 the use of the goods.” We must determine whether the steel, leather or glass component imparts the essential character to the article in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the pocket mirror key chain under consideration is to hold keys and the steel key ring performs the function of holding the keys. Therefore, it is the opinion of this office that the steel key ring imparts the essential character to the pocket mirror key chain. In accordance with GRI 3(b), the pocket mirror key chain under consideration will be classifiable in heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the pocket mirror key chain, part number 21699, will be 7326.20.0071, HTSUS, which provides for other articles of iron or steel, 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division