The tariff classification of a Wrist Key – Wristband Key Float from China

N009691 May 2, 2007 CLA-2-74:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7419.99.5050 Ms. Victoria James Mallory Alexander International Logistics, LLC 1100 Temple Street Little Rock, AR 72202 RE: The tariff classification of a Wrist Key – Wristband Key Float from China Dear Ms. James: In your letter dated April 9, 2007, on behalf of Floateyes Inc., you requested a tariff classification ruling. The sample you submitted is identified as the Wrist Key – Wristband Key Float, item number WK-8. It consists of a brass split wire ring attached by a textile loop to a wristband. The wristband is made of foam covered with knit textile fabric that is looped and closed with a plastic clip. The foam is shaped into a loop so that the user may wear it around the wrist. The foam allows the article to float if it falls into water. You propose classification of the Wrist Key – Wristband Key Float in heading 9506, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof. However, the key float cannot be classified in heading 9506, HTSUS, because it is not a necessary part of any water sport activity covered by chapter 95. Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI) taken in order. The combination split wire ring and wristband is a composite article that is classifiable under more than one heading. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the Wrist Key – Wristband Key Float will be classified according to GRI 3(c) that states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration.” Applying GRI 3(c), the merchandise is classifiable under heading 7419 since it occurs last in numerical order of the competing headings. Your samples will be returned as requested. The applicable subheading for the Wrist Key – Wristband Key Float will be 7419.99.5050, HTSUS, which provides for other articles of copper, other. The rate of duty will be free. 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 http://www.usitc.gov/tata/hts/. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division