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NY 808426




May 15, 1995

CLA-2-73:S:N:N3:115 808426

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8590

Ms. Grace Padilla
W.J. Byrnes & Co.
P.P. Box 280205
San Francisco, CA 94128

RE: The tariff classification of a shoulder pouch from Korea.

Dear Ms. Padilla:

In your letter dated March 30, 1995, you requested a tariff classification ruling, on behalf of your client, Sanrio Inc., San Francisco, CA.

The subject item is a steel shoulder pouch, which closes by means of a metal latch. It comes with a non-detachable braided textile strap. The pouch measures approximately 5 3/4" long, 2 3/4" wide and 4" high.

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel pouch imparts the essential character.

The applicable subheading for the shoulder pouch will be 7326.90.8590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.1% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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