U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a hygienic key tag from China
N118422 August 19, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019-3863 RE: The tariff classification of a hygienic key tag from China Dear Ms. Davidson: In your letter dated August 3, 2010, you requested a tariff classification ruling. The sample submitted with your request is identified as a safety touch hygienic key tag, SKU #10053922. It consists of a shield made of silicone plastic that fits onto the index finger to provide a sanitary means for someone to touch public-use surfaces such as ATM keypads or elevator buttons. The shield measures 3 ¼ inches in length by 1 inch in width. It is in the shape of a trough to encase the bottom surface of the finger and has a cap-shaped end to fully cover the fingertip. A split metal ring with fabric tab is threaded through a hole at the opposite end so that the shield can be secured onto a keychain. A metal cover with the same shape as the shield slides on and off of the shield to protect it and keep it clean. The sample is being returned as you requested. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of this composite article is imparted by the silicone shield. The applicable subheading for the safe touch hygienic key tag 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
CIT and CAFC court opinions related to the tariff classifications in this ruling.