The tariff classification of the Popper key chain from China

N250867 March 18, 2014 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0071 Ms. Samantha Pate C.H. Robinson International, Inc. 411 108th Ave NE #2150 Bellevue, WA 98004 RE: The tariff classification of the Popper key chain from China Dear Ms. Pate: In your letter dated February 26, 2014, you requested a tariff classification ruling on behalf of Hog Wild LLC. A sample of the subject article was submitted for our review and will be returned to you as requested. The article under consideration is identified as the Popper key chain. The article consists of a metal split wire ring connected by a short metal chain to a plastic pig. One end of a string is attached to the inside of the pig’s mouth and the other end of the string is attached to a ball. Since the split wire key ring and the short chain attract a magnet, the metal is comprised of iron or steel. The packaging indicates that when the ball is loaded into the pig’s mouth, the ball is launched out and makes a “popping” sound by squeezing its belly. The pig is approximately 2 ½ inches in height. The Popper key chain under consideration is a composite article that consists of an iron or steel split wire key ring, an iron or steel chain and a plastic pig and ball. The iron or steel components and the plastic components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the iron or steel and plastic components of the subject Popper key chain in combination, GRI 1 cannot be used as a basis for classification. 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. As the Popper key chain is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the iron or steel components, or the plastic components impart the essential character to the key chain in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the Popper key chain under consideration is to hold keys and the iron or steel split wire key ring directly performs the function of holding the keys. Therefore, it is the opinion of this office that the iron or steel split wire key ring imparts the essential character to the key chain. In accordance with GRI 3(b), the Popper key chain under consideration will be classified as an other article of iron or steel. The applicable subheading for the Popper key chain will be 7326.20.0071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 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 Ann Taub at (646) 733-3018. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division