C84098 C8 Ruling Active

The tariff classification of key rings from China

Issued March 11, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.20.0050, 9503.49.0025

Headings: 9503, 7326

Product description

Products 2310, 2330, and 2350 consist of rubber and plastic decorated non-human "Koosh" brand creature toys which are permanently attached to metal key rings. Product 2300 consists of a rubber "Koosh Ball" which is permanently attached to a metal key ring. Product 30015 consists of a plastic working "Rubik's Cube" puzzle which is attached to a metal key ring. Samples of these key rings are enclosed. They are being returned to your office, as you requested. Style numbered 2300 Koosh Key Rings, 2310 Koosh Mickey Stuff for Kids Key Rings, 2330 Koosh Looney Tunes Key Rings, and 30015 Rubik's Cube Key Ring will be classified as Articles of iron or steel wire--other--under HTS 7326.20.0050, at 4.3 percent ad valorem. Style number 2350 Koosh Ling Key Rings will be classified as Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other Toys, HTS 9503.49.0025, Free. The difference between the Koosh Ling Key Ring and the rest is in the structure of the key ring. The other styles have the standard round key ring, while the Koosh Ling Key Ring is more of a clasp.

CBP rationale

The applicable subheading for the Koosh Key Ring, Koosh Mickey Stuff for Kids Key Rings, Koosh Looney Tunes Key Ring will be 7326.20.0050, 4.3 percent ad valorem, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of iron or steel wire - other.

Full text

NY C84098 March 11, 1998 CLA-2-73:RR:NC:1:115 C84098 CATEGORY: Classification TARIFF NO.: 7326.20.0050; 9503.49.0025 Ms. Regina M. Sisk Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, Rhode Island 0282-1059 RE: The tariff classification of key rings from China Dear Ms. Sisk: In your letter dated February 1, l998, on behalf of Oddzon Products, Inc., you requested a tariff classification ruling. Products 2310, 2330, and 2350 consist of rubber and plastic decorated non-human "Koosh" brand creature toys which are permanently attached to metal key rings. Product 2300 consists of a rubber "Koosh Ball" which is permanently attached to a metal key ring. Product 30015 consists of a plastic working "Rubik's Cube" puzzle which is attached to a metal key ring. Samples of these key rings are enclosed. They are being returned to your office, as you requested. Style numbered 2300 Koosh Key Rings, 2310 Koosh Mickey Stuff for Kids Key Rings, 2330 Koosh Looney Tunes Key Rings, and 30015 Rubik's Cube Key Ring will be classified as Articles of iron or steel wire--other--under HTS 7326.20.0050, at 4.3 percent ad valorem. Style number 2350 Koosh Ling Key Rings will be classified as Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other Toys, HTS 9503.49.0025, Free. The difference between the Koosh Ling Key Ring and the rest is in the structure of the key ring. The other styles have the standard round key ring, while the Koosh Ling Key Ring is more of a clasp. The applicable subheading for the Koosh Key Ring, Koosh Mickey Stuff for Kids Key Rings, Koosh Looney Tunes Key Ring will be 7326.20.0050, 4.3 percent ad valorem, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of iron or steel wire - other. The applicable subheading for the Koosh Ling Key Ring will be 9503.49.0025, Free. The Koosh Ling Key Rings will be classified as Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other toys. 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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