The tariff classification of a Key Chain Cat Glitt Strap from China

N288421 August 17, 2017 CLA-2-79:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7907.00.6000 Ms. Dionisia Melman The Jewelry Group, Division of Nine West Holdings 1411 Broadway New York, NY 10018 RE: The tariff classification of a Key Chain Cat Glitt Strap from China Dear Ms. Melman: In your letter dated July 20, 2017, you requested a tariff classification ruling. A product profile sheet and a sample of the subject article were submitted for our review. The sample will be returned to your office. The product under consideration is described as a key chain cat glitt strap in gold, style number 60477204-358. The article under consideration is comprised of a carabiner/snaphook, a disc with the cutout shape of a cat, a strap that forms a loop and is completely covered with glass stones, and a split wire ring. The zinc carabiner, zinc disc and decorative strap are attached by connector rings to the steel split wire ring. The carabiner can be used to secure the key chain cat glitt strap to a purse strap, belt loop, backpack, etc. The split wire ring can be used to hold keys. The key chain cat glitt strap in question is a composite article that is comprised of a zinc carabiner, a zinc disc, a strap that is covered with glass stones, steel connector rings, and a steel split wire ring. The zinc, steel and glass 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 zinc, steel and glass of the key chain cat glitt strap 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 key chain cat glitt strap is a composite good, we must apply rule GRI 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 zinc, steel or glass component imparts the essential character to the key chain cat glitt strap. 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 split wire ring is to hold keys and the function of the carabiner is to secure the subject article to a purse strap, belt loop, backpack, etc. The strap covered with glass stones is designed to be decorative. Therefore, it is the opinion of this office that the metal components impart the essential character to the key chain cat glitt strap. In accordance with GRI 3 (b), the subject key chain cat glitt strap will be classified as an other article of metal. You have indicated in your letter that the key chain cat glitt strap is composed of more than one base metal. The subject article is composed of zinc and steel. Section XV Note 7 of the HTSUS, states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office and our examination of the submitted sample, the metal in the key chain cat glitt strap that predominates by weight is zinc. Therefore, the key chain cat glitt strap is classifiable in heading 7907, HTSUS, which provides for other articles of zinc. The applicable subheading for the key chain cat glitt strap, style number 60477204-358, will be 7907.00.6000, HTSUS, which provides for other articles of zinc, other. The rate of duty will be 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 https://hts.usitc.gov/current. 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 ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division