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L88037 L8 Ruling Active

The tariff classification of a key ring from China

Issued October 28, 2005 by U.S. Customs and Border Protection.

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L8 L88037 (October 28, 2005)

Tariff classification

HTS codes: 7326.20.0070

Headings: 7326

Product description

The shoe is a canvas and rubber sneaker measuring approximately 4.25 inches in length and 2.5 inches in height. In your letter, you suggest classification under 7326.90.8587, HTS, as other articles of iron or steel, other. However, the key ring is more specifically provided for under 7326.20.0070 as an article of iron or steel wire.

CBP rationale

The applicable subheading for the key ring will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of iron or steel wire, other.

Full text

NY L88037 October 28, 2005 CLA-2-73:RR:NC:N1:113: L88037 CATEGORY: Classification TARIFF NO.: 7326.20.0070 Ms. Susan Morelli Converse, Inc. One High Street North Andover, MA 01845 RE: The tariff classification of a key ring from China Dear Ms. Morelli: In your letter dated October 3, 2005, you requested a tariff classification ruling. The sample you submitted is a novelty key ring composed of a steel split wire ring attached to a small replica of the “Chuck Taylor All Star Shoe” (item number 1K286). The shoe is a canvas and rubber sneaker measuring approximately 4.25 inches in length and 2.5 inches in height. In your letter, you suggest classification under 7326.90.8587, HTS, as other articles of iron or steel, other. However, the key ring is more specifically provided for under 7326.20.0070 as an article of iron or steel wire. The applicable subheading for the key ring will be 7326.20.0070, Harmonized Tariff Schedule of the United States (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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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