The tariff classification of a plastic key from China.
Issued February 7, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9890
Headings: 3926
Product description
The key is made of molded plastics, and measures approximately 4 inches in length, 2 1/4 inches in width, and 1/2 inch in thickness. It will be distributed to children by fast food chains during celebrations of special occasions. It is used by a child as a means to "unlock" certain objects during the celebration. The key may be personalized with the child's name. It appears to serve as a keepsake or memento of the day's activities. The sample is being returned as you requested. You propose classification of the plastic key as a toy in chapter 95 of the Harmonized Tariff Schedule. The instant product, however, serves principally as a token or souvenir of an event-filled day. Any amusement derived from its use is fugitive at best. The key is not considered a toy for classification purposes.
CBP rationale
The applicable subheading for the plastic key will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.
Full text
NY 818122 February 7, 1996 CLA-2-39:RR:NC:TP:221 818122 CATEGORY: Classification TARIFF NO.: 3926.90.9890 Mr. Brian J. O'Shea McKenna & Cuneo, L.L.P. 1575 Eye Street, N.W. Washington, D.C. 20005 RE: The tariff classification of a plastic key from China. Dear Mr. O'Shea: In your letter dated January 5, 1996, on behalf of Simon Marketing Inc., you requested a tariff classification ruling. The key is made of molded plastics, and measures approximately 4 inches in length, 2 1/4 inches in width, and 1/2 inch in thickness. It will be distributed to children by fast food chains during celebrations of special occasions. It is used by a child as a means to "unlock" certain objects during the celebration. The key may be personalized with the child's name. It appears to serve as a keepsake or memento of the day's activities. The sample is being returned as you requested. You propose classification of the plastic key as a toy in chapter 95 of the Harmonized Tariff Schedule. The instant product, however, serves principally as a token or souvenir of an event-filled day. Any amusement derived from its use is fugitive at best. The key is not considered a toy for classification purposes. The applicable subheading for the plastic key will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 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 Joan Mazzola at 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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