CLA-2-73:S:N:N3:115 812200
Mr. Alex Kang
WTS Customs Brokerage
5730 W. Manchester Blvd.,
Suite 280
Los Angeles, CA 940045
RE: The tariff classification of keychains from Taiwan.
Dear Mr. Kang:
In your letter dated June 26, 1995, you requested a tariff
classification ruling, on behalf of your client, Fortuna
International Inc., Los Angeles, CA.
The subject items are described as follows:
1) Style #AK 878 - keychain with a plastic shaped star
attached
2) Style #AK 1507W - keychain with a picture of a cross
imbedded in plastic attached
3) Style #AK 1506 - keychain with a picture of a woman in
a bikini imbedded in plastic
attached
The keychains actually are made of steel key rings. The
attachments are decorative in nature.
Your products are considered composite goods, consisting of
different materials or made up of different components. These
items shall be classified as if it consisted of the material or
component which gives it its essential character. In these three
instances, the steel key rings impart the essential character.
The applicable subheading for the three key rings will be
7326.20.0050, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of iron or steel wire,
other. The duty rate will be 5.3% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport