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NY A86040

July 25, 1996

CLA-2-73:RR:NC:GI:115 A86040


TARIFF NO.: 7326.20.0050

Ms. Patricia Aaront
The Toy Group Inc.
1 Hampton Street
Westhampton Beach, NY 11978

RE: The tariff classification of a dalmation clip-on toy keyring from China.

Dear Ms. Aaront:

In your letter dated July 18, 1996, you requested a tariff classification ruling.

The subject article is a dalmation clip-on toy keyring, style #3900. The dalmation, which is approximately 5" in length, is stuffed with polyester. Attached to the dalmation, is a steel keyring and a plastic spring operated clip-on. Keys will be attached.

The subject article 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.

The applicable subheading for the dalmation clip-on keyring 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 Part 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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