CLA-2-73:FO:PR:CM:APD:C07 F86797

Michael Law
Sigma Express Inc.
11222 La Cienaga Blvd. #330
Inglewood, CA 90304

RE: The tariff classification of a Mushroom head keychain from China.

Dear Mr. Law:

In your letter dated May 2, 2000, you requested a tariff classification ruling.

The submitted sample consists of a blue tubular figure, of approximately 4 inches long, with a mushroom type head. To the top of the mushroom head is attached a steel key ring.

The applicable subheading for the mushroom head keychain 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 rate of duty will be 3.9% 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.

Sincerely,

Bonnie L. Lemert
Area Port Director
San Juan Area Port