CLA-2-73:RR:NC:N1:113 M80163

Mr. Wilson Ling
Marco Polo Express International, Inc.
2411 Sante Fe Ave., Suite B
Redondo Beach, CA 90278

RE: The tariff classification of a key ring from China

Dear Mr. Ling:

In your letter dated January 20, 2006, on behalf of Leegin Creative Leather, you requested a tariff classification ruling.

The merchandise is a key ring made of a steel split wire ring attached to a cowhide leather fob shaped like a heart (item number E11177). There is an ornamental metal outline of a heart affixed to the cowhide fob.

The applicable subheading for the key ring will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles or 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 the 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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division