The tariff classification of a photo frame keychain from China

N027796 May 20, 2008 CLA-2-39:OT:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Martha De Castro Bed Bath & Beyond 110 Bi-County Blvd., Suite #114 Farmingdale, NY 11735 RE: The tariff classification of a photo frame keychain from China Dear Ms. De Castro: In your letter dated May 2, 2008, you requested a tariff classification ruling. The sample submitted with your request is identified as a photo frame keychain, vendor style RF0804019. The sample consists of a folding case made from cellular polyvinyl chloride (PVC) plastic sheeting backed with a nonwoven textile fabric for mere reinforcement. This construction is considered to be of plastics for tariff classification purposes. The case stays closed by means of hidden magnets. There is a mirror on the left side of the case and a framed window at the right side of the case to hold a small photo. The case measures 2 5/8 inches by 2 7/8 inches in its folded condition. The case is attached to a 1 inch length of chain which is linked to a carabiner by means of a 1/2 inch diameter split ring. The carabiner allows the photo frame case to be hooked onto a belt loop, strap, backpack or bag. Although the product is described as a photo frame keychain, the split wire ring is too small to have practical application as a traditional key ring. The sample is being returned as you requested. The applicable subheading for the photo frame keychain will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division