The tariff classification of a Key Chain Pom Pom from China.

N288461 August 22, 2017 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 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 Pom Pom 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 merchandise under consideration is described as a key chain pom pom, style number 60477208-276. The article under consideration is comprised of a carabiner/snaphook, a bar with animal paw prints, a paw print charm covered in glass stones, a split wire ring and a pom pom. The zinc carabiner, the steel bar with paw prints, the steel paw print charm covered in glass stones and the polyester pom pom are attached by short steel chains with steel connector rings to a steel split wire ring. The carabiner can be used to secure the key chain pom pom to a purse strap, belt loop, backpack, etc. The split wire ring can be used to hold keys. The key chain pom pom in question is a composite article that is comprised of a zinc carabiner, a steel bar, a steel charm with glass stones, a polyester pom pom, steel chains and steel connector rings. The zinc, steel, glass and polyester 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, glass and polyester of the key chain pom pom 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 pom pom 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, glass or polyester component imparts the essential character to the key chain pom pom. 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 pom pom 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 pom pom. In accordance with GRI 3 (b), the subject key chain pom pom will be classified as an other article of metal. You have indicated in your letter that the key chain pom pom is composed of more than one base metal. The key chain pom pom 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 pom pom that predominates by weight is steel. Therefore, the subject key chain pom pom is classifiable in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the key chain pomp pom, style number 60477208-276, will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 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 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