CLA-2-73:OT:RR:NC:N1:113
Ms. Jeanette Arciero
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a Heart Photo Keychain from China
Dear Ms. Arciero:
In your letter dated August 14, 2013, you requested a tariff classification ruling. A sample of the article under consideration was submitted and will be returned to you as requested.
The subject article is identified in your letter as a Heart Photo Keychain, CVS Item Number 941671. The subject article consists of a metal split wire key ring that is permanently attached to an acrylic heart shaped photo frame by a small metal connector ring. Since the split wire key ring and the connector ring attract a magnet, the metal is comprised of iron or steel. The photo frame features a loop at the top for attachment and a removable backing to insert a photograph. The photo frame measures approximately 2½ inches in length by 2½ inches in width.
The Heart Photo Keychain is a composite article that consists of an iron or steel split wire key ring, an iron or steel connector ring and an acrylic photo frame. The iron or steel components and the acrylic component 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 iron or steel and acrylic components of the subject Heart Photo Keychain 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 Heart Photo Keychain is a composite good, we must apply rule 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 iron or steel components, or the acrylic component imparts the essential character to the keychain 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 keychain under consideration is to hold keys and the iron or steel split wire key ring directly performs the function of holding the keys. Therefore, it is the opinion of this office that the iron or steel split wire key ring imparts the essential character to the keychain. In accordance with GRI 3(b), the Heart Photo Keychain under consideration will be classified as an other article of iron or steel.
The applicable subheading for the Heart Photo Keychain, CVS Item Number 941671, 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 (646) 733-3018.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division