D86421 D8 Ruling Active

The tariff classification of key tags and rings from New Zealand.

Issued February 3, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880, 7326.20.0050

Headings: 3926, 7326

Product description

A picture of the key tag and ring was provided with your letter. The key tag is composed of clear molded plastics. The key ring is composed of an unspecified metal. It is not clear from your letter whether the key ring will be imported with the key tag. If imported together, the key ring and tag are classified together, and the ring imparts the essential character. For the purposes of this ruling, it is assumed that the key ring is composed of iron or steel.

CBP rationale

The applicable subheading for the plastic key tag, if imported alone, will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The applicable subheading for the metal key ring, imported alone or with the plastic tag, will be 7326.20.0050, HTS, which provides for articles of iron or steel wire, other.

Full text

NY D86421 February 3, 1999 CLA-2-39:RR:NC:SP:221 D86421 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 7326.20.0050 Mr. Tom Tiller Hororata Services, Ltd. P.O. Box 31-037 Milford, 1310 New Zealand RE: The tariff classification of key tags and rings from New Zealand. Dear Mr. Tiller: In your letter dated December 17, 1998, you requested a tariff classification ruling. A picture of the key tag and ring was provided with your letter. The key tag is composed of clear molded plastics. The key ring is composed of an unspecified metal. It is not clear from your letter whether the key ring will be imported with the key tag. If imported together, the key ring and tag are classified together, and the ring imparts the essential character. For the purposes of this ruling, it is assumed that the key ring is composed of iron or steel. The applicable subheading for the plastic key tag, if imported alone, will be 3926.90.9880, 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. The applicable subheading for the metal key ring, imported alone or with the plastic tag, will be 7326.20.0050, HTS, which provides for articles of iron or steel wire, other. The rate of duty will be 3.9 percent ad valorem. 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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