CLA-2-79:OT:RR:NC:N1:113
Ms. Rosemary Avondet Harmonized Customs Brokers Inc. 221 Sheridan Boulevard Inwood, NY 11096
RE: The tariff classification of a key ring with attachments from China
Dear Ms. Avondet:
In your letter dated July 22, 2019, on behalf of Meiyume (Hong Kong) Limited, you requested a tariff classification ruling. A sample of the subject key ring with attachments was submitted for our review and will be returned to your office.
The merchandise under consideration is described in your letter as a metal key chain with a polyurethane heart shaped decal, item number BG2JCH190083-N1. The subject article is comprised of a steel split wire ring, two small iron connector rings, two decorative zinc attachments and a heart shaped polyurethane attachment. Each of the attachments is connected to the split wire ring that is used to hold keys.
The key ring with decorative attachments is a composite article that is comprised of a steel split wire ring, iron connector rings, zinc attachments and a heart shaped polyurethane attachment. The steel, iron, zinc and polyurethane components 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, iron, zinc and polyurethane 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 key ring with attachments 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, iron, zinc or polyurethane component imparts the essential character to the key ring with attachments under consideration. 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 split wire ring is to hold keys, the connector rings hold attachments, and the attachments are non-functional. Therefore, it is the opinion of this office that a metal component imparts the essential character to the composite article. In accordance with GRI 3(b), the subject key ring with attachments will be classified as an other article of metal.
You have indicated in your letter that the key ring with attachments is composed of more than one base metal. The article is composed of steel, iron and zinc. Section XV Note 7 of the HTSUS, states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office and our examination of the submitted sample, the metal in the composite article that predominates by weight is zinc. Therefore, the subject key ring with attachments is classifiable in heading 7907, HTSUS, which provides for other articles of zinc.
The applicable subheading for the key ring with attachments, item number BG2JCH190083-N1, will be 7907.00.6000, HTSUS, which provides for other articles of zinc, other. The rate of duty will be 3 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 https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 7907.00.6000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7907.00.6000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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,
Steven A. Mack
Director
National Commodity Specialist Division