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NY 818474

February 2, 1996

CLA-2-40:RR:NC:GI:115 818474


TARIFF NO.: 4014.10.0000; 7326.20.0050

Mr. Patrick Barrett
Arizona Customs Brokers
2602 South 24th St.
Suite 101
Phoenix, Arizona 85034

RE: The tariff classification of keychains from Germany.

Dear Mr. Barrett:

In your letter dated January 19, 1996, you requested a tariff classification ruling, on behalf of your client, Atronic Casino Technology Ltd.

The two subject items are described as keychains attached to plastic casings. Each keychain is made of steel and in the form of a wire loop or ring. Attached to each ring is a 3" plastic casing. In one of the casings, is a lubricated rubber condom with the designation "Amor" printed on the sealed package. The other plastic casing will be imported without a condom. Your keychain with the attached plastic case and enclosed lubricated rubber condom 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 condom imparts the essential character.

The applicable subheading for the keychain with the attached plastic case and enclosed condom encased in plastic will be 4014.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sheath contraceptives. The duty rate will be 2.5% ad valorem.

The keychain with the attached plastic case without an enclosed condom is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article.

Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the steel wire key ring classification is last.

The applicable subheading for the keychain with the attached plastic casing will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The duty rate will be 5% 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.


Roger J. Silvestri

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