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NY C81841

December 2, 1997

CLA-2-95:RR:NC:SP:225 C81841


TARIFF NO.: 9503.90.0045

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

RE: The tariff classification of a visual toy from Taiwan

Dear Ms. Balice:

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

A sample of style #17625, "Water Spiral Key Ring", was submitted with your inquiry. The article consists of a plastic tubular casing and an attached key chain with metallic ring. The clear plastic casing, measuring 3 1/2 inches in height, houses both a transparent and colored liquid solution. The item provides visual amusement when, after turning upside down, the colored fluid descends from the top, in tiny droplets, in a spiral fashion. The action may be repeated by turning the article over again.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). This item is a composite article that prima facie appears to be classifiable under two headings--9503 and 7326. However, because the two headings each refer to part only of the composite article, the two headings are regarded as equally specific in relation to the article.

GRI 3(b) requires that composite goods consisting of different materials or made up of different components, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. We have concluded that the liquid toy and the key chain are equally essential components of the article and neither imparts an essential character to the good. Therefore, the article is not classifiable by reference to GRI 3(b).

GRI 3(c) states: "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." In this case, heading 9503 is the last competing heading.

Accordingly, the applicable subheading for the "Water Spiral Key Ring", style #17625, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Alice J. Wong at 212-466-5538.


Robert B. Swierupski

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