The tariff classification of a Toy Musical Phone Noisemaker from China.

NY 883645 March 22, 1993 CLA-2-73:S:N:N3:115 883645 CATEGORY: Classification TARIFF NO.: 7326.20.0050 Mr. Ken Lacy Kel International Customhouse Brokers 1838 El Camino Real # 111 Burlingame, CA 94010 RE: The tariff classification of a Toy Musical Phone Noisemaker from China. Dear Mr. Lacy: In your letter dated March 4, 1993, you requested a tariff classification ruling, on behalf of your client, U.S. Trade Links Burlingame, CA. The subject item is a Toy Musical Phone Noisemaker. It is comprised of a battery driven toy celluphone which is attached to a steel key chain and loop. Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel key loop imparts the essential character. The applicable subheading for the Toy Musical Phone Noisemaker 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 5.7% ad valorem. Consideration was given to classifying this product under subheading 9503.49.0020, HTS, as you have suggested. However, as the essential character is imparted by the steel key loop, 7326.20.0050 is more appropriate. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport