The tariff classification of an epoxy resin key chain making kit from China

N362694
July 16, 2026
CLA-2-39:OT:RR:NC:N5: 137
CATEGORY: Classification
TARIFF NO.: 3907.30.0000
Rebecca Mitchell 014820 Skinnydip London, Academic house, 24 - 28 Oval Road, London, NW1 7DJ United Kingdom RE: The tariff classification of an epoxy resin key chain making kit from China Dear Ms. Mitchell: In your letter dated June 29, 2026, you requested a tariff classification ruling. Item/SKU DM0030003 is an Epoxy Resin “Create Your Own Keychain” kit. A sample of the kit was provided with your submission. The kit is comprised of a clear liquid two-component epoxy resin AB (resin plus hardener), 2 silicone molds, 3 packets of colored glitter, 2 bottles of pigment, 2 stirring rods, 2 mixing cups, 2 droppers, 5 metal open jump rings and 5 metal keychains. The Epoxy Resin “Create Your Own Keychain” kit is considered a set for retail sale based on GRI 3(b) with the essential character imparted by the epoxy resin. The applicable subheading for the Epoxy Resin “Create Your Own Keychain” kit will be 3907.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: epoxide resins. The general rate of duty will be 6.1 percent ad valorem. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division