The tariff classification of whistles with split key rings in a plastic bowl from China

NY R03606 April 28, 2006 CLA-2-92:RR:NC:MM:114 R03606 CATEGORY: Classification TARIFF NO.: 9208.90.0080; 3926.90.9880 Mr. Troy D. Crago Import Specialist Atico International (USA), Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of whistles with split key rings in a plastic bowl from China Dear Mr. Crago: In your letter dated March 30, 2006, on behalf of Brooks and Eckerd, you requested a tariff classification ruling on whistles with split key rings in a clear plastic display “fish” bowl from China. A photocopy of a picture of the article was submitted with the ruling request. Item number C068FA01324 consists of sixty (60) aluminum whistles with metal split key rings. The whistles are packaged and sold in a clear plastic display “fish” bowl. Each combination whistle with split key ring measures approximately 1 13/16 inches in length by 5/16 of an inch in diameter. The whistle with a split key ring is considered a composite good for tariff classification purposes. The whistle imparts the essential character to this composite good. The plastic “fish” bowl, which is a store display, measures approximately 5 1/2 inches in width by 7 1/2 inches in height by 7 1/2 inches in depth. The plastic “fish” bowls are not considered to be usual packing. The whistle with key ring and the plastic “fish” bowl store display will be separately classified, because they are not a set for tariff classification purposes. The applicable subheading for the whistles with split key rings will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for whistles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic bowl will be 3926.90.9880, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other. The rate of duty will be 5.3% 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 Barbara Kiefer at 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division