The tariff classification of a novelty keyring from China

NY F85163 April 5, 2000 CLA-2-73:RR:NC:N1:113 F85163 CATEGORY: Classification TARIFF NO.: 7326.20.0050 Mr. Jeff Wall Novelteams Corporation P.O. Box 190751 Miami Beach, FL 33119 RE: The tariff classification of a novelty keyring from China Dear Mr. Wall: In your letter dated March 24, 2000, you requested a tariff classification ruling. The samples you provided are novelty keyrings. The merchandise is a small, white flat, plastic piece containing a sound chip. The plastic piece measures 2 inches by 2 ½ inches and is 3/8 of an inch thick [5.3 cm. x 5 cm. x1 cm]. The chip will be programmed after importation with a sport-team’s mascot sound. The plastic piece is attached by a steel chain to a split ring. Although you describe the article as a toy, it is the opinion of this office that the essential character of this class or kind of merchandise is the keyring. The novelty accessory is only an enhancement The applicable subheading for the novelty keyring will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, 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. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division