805269 80 Ruling Active

The tariff classification of a keyring and paper weights fromColombia.

Issued December 22, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.20.0050, 3926.10.0000

Headings: 3926, 7326

Product description

described as follows: 1) Keyring - made of a steel wire loop and attached to a small key fob with a dead dehydrated piranha encased in plastics. 2) Paper Weight - made of an encased dead dehydrated piranha and plastic casting resin, approximately 3" by 3" in dimension. The keyring with its attachment is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel wire keyring imparts the essential character.

CBP rationale

The applicable subheading for the keyring with its attachment will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The applicable subheading for the paper weights will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: office or school supplies.

Full text

NY 805269 December 22, 1994 CLA-2-73:S:N:N3:115 805269 CATEGORY: Classification TARIFF NO.: 7326.20.0050; 3926.10.0000 Mr. Clay D. Smith El Chubasco Enterprises 1361 Tumblin Drive New Smyrna Beach, FL 32168 RE: The tariff classification of a keyring and paper weights from Colombia. Dear Mr. Smith: In your letter dated December 11, 1994, you requested a tariff classification ruling. Your submitted samples will be returned to you as requested. The subject items are described as follows: 1) Keyring - made of a steel wire loop and attached to a small key fob with a dead dehydrated piranha encased in plastics. 2) Paper Weight - made of an encased dead dehydrated piranha and plastic casting resin, approximately 3" by 3" in dimension. The keyring with its attachment is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel wire keyring imparts the essential character. The applicable subheading for the keyring with its attachment will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The duty rate will be 5.7% ad valorem. The applicable subheading for the paper weights will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: office or school supplies. The duty rate will be 5.3% ad valorem. Articles classifiable under subheadings 7326.20.0050 and 3926.10.0000, HTS, which are products of Colombia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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