The tariff classification of a Musical Guitar Key Chain from China

PD C89808 July 10, 1998 CLA-2-73-LA:S:T:1:5:C16 C89808 CATEGORY: Classification TARIFF NO.: 7326.20.0050 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, IL. 60195-1930 RE: The tariff classification of a Musical Guitar Key Chain from China Dear Ms. Balice: In your letter dated July 1, 1998, you requested a tariff classification ruling. The Musical Guitar Key Chain is comprised of a steel key ring attached to a musical guitar. The guitar is made of plastic and is approximately 4 1/2 inches in length. Your items are considered composite goods, consisting of different materials or made up of different components. These items shall be classified as if it consisted of the material or component which gives it its essential character. The steel key ring imparts the essential character. The applicable subheading for the Musical Guitar Key Chain will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of iron or steel wire. The rate of duty is 4.3 percent 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, Irene Jankov Port Director, Los Angeles-Long Beach Seaport