The tariff classification of various products with attached key chains from Taiwan

NY B85825 May 30, 1997 CLA-2:RR:NC:SP:225 B85825 CATEGORY: Classification TARIFF NO.: 9502.10.0020; 9503.90.0030; 9503.49.0020; 9013.80.6000 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, IL 60195-1930 RE: The tariff classification of various products with attached key chains from Taiwan Dear Ms. Balice: In your letter dated May 15, 1997 you requested a tariff classification ruling. Four articles with attached key chains were submitted with your inquiry. The first item is a "Barbie Key Ring," style #97593. The key chain is composed of an actual "Barbie" doll figure which stands approximately 10 cm in height. The doll twists at the waist and has articulated arms and a movable neck. A metallic key chain with key ring is permanently affixed to her back. The figure is molded of plastic and her clothing, makeup and hair have been painted on. The item comes in an assortment which includes a variety of doll fashions. It will be imported packaged in a window box with a cardboard hanger for display purposes. The second item is a "Colorforms Key Ring" style #97597. This item consists of a miniature version of "Colorforms" with an attached metal chain and key ring. The "Colorforms" pieces are assembled on small pages, in a ring binder format, with a foldout play board and suggested patterns of arrangement. The pages are bound together inside a plastic covered unit measuring 5 cm square. Style #20244, "Mr. Potato Head Key Ring," is composed of a plastic figure and metal chain with key ring. The figure resembles a potato shaped creature with feet. It has attachable features which include: arms, eyes, nose, ears, mouth, etc. One can repeatedly arrange the pieces to form amusing faces on the potato character. All the parts may be stored inside the potato via an opening in his back. The last article is a "Viewmaster Key Ring" style #20240. This product combines a miniature version of a child's "Viewmaster" with an attached key ring and chain. The plastic viewer accepts a disc incorporating 7 slides. The slides may be viewed through only one eye piece when held up to the light. Slides are turned by manipulating a lever found on the right side of the item. The above described key chains are considered composite goods, which are goods that consist of different materials or are made up of different components. Classification is based upon the General Rules of Interpretation. GRI 3(b) states in part that "composite goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". Application of GRI 3(b) is appropriate in determining the classification for the "Barbie Key Ring," "Mr. Potato Head Key Ring" and "Viewmaster Key Ring." This office finds that, based upon the significant amount of manipulative play associated with the "Barbie" and "Mr. Potato Head" figures, that these toys impart the essential character of the subject items. In the case of the "Viewmaster" key chain we find that, because the viewer itself is a completely functional article (with removable slides), this optical device provides the essential character of the entire product. The applicable subheading for the "Barbie Key Ring," style #97593, will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The rate of duty will be free. The applicable subheading for the "Mr. Potato Head Key Ring," style #20244, will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys not having a spring mechanism: other. The rate of duty will be free. The applicable subheading for the "Viewmaster Key Ring," style #20240, will be 9013.80.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical devices, appliances, and instruments: other. The rate of duty will be 6.3 percent ad valorem. With respect to the "Colorforms Key Ring" an essential character determination is not readily apparent. Accordingly, we are directed by GRI 3(c) which states: "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." The competing headings for the "Colorforms" item are the provisions for other toys in 9503 and as articles of iron or steel wire, other in 7326. By application of GRI 3(c) the heading which occurs last is the provision for other toys. Therefore, the applicable subheading for the "Colorforms Key Ring," style #97597, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. 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 Alice J. Wong at 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division