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NY C81825

November 20, 1997

CLA-2-95:RR:NC:2:224 C81825


TARIFF NO.: 9503.49.0025

Joanne Balice
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates IL 60195-1930

RE: The tariff classification of a "Spring Character Key Ring" from Taiwan.

Dear Ms. Balice:

In your letter dated November 12, 1997, you requested a tariff classification ruling.

The merchandise, identified as a "spring character key ring," style 65387, consists of a two inch long toy character figure attached to a steel key loop. The figure has carton facial features and a slinky torso play feature.

This article is considered a composite good, made up of two different components which together form an inseparable whole. Since the article is a composite good, described in part by two different headings we would apply General Rule Of Interpretation 3(b) which requires that composite goods are to be classified according to the component which gives the good its essential character. In our opinion, the component that imparts the essential character in this article is the toy figure plaything and the article is therefore classified as if it was composed solely of the toy character.

The applicable subheading for the "spring character key ring" will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures and parts and accessories thereof: other toys. The duty rate will be free.

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 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 Tom McKenna at (212)-466-5475


Robert Swierupski
National Commodity

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