CLA-2-73:RR:NC:1:115 C88791

Ms. Tamee MacMillan

CYRK, Inc.

3 Pond Road

Gloucester, MA 01930

RE: The tariff classification leather key chain from China

Dear Ms. MacMillan:

In your letter dated June 05,1998 you requested a tariff classification.

The sample you have submitted (style No: C-9 112)is a leather key ring/spring clip combination made from 100% cowhide leather and the ring and clip are made from steel alloy.

The applicable subheading for the key chain 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 4.3% ad valorem.

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 Melvyn Birnbaum at 212-466-5487.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division