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NY C87314




May 6, 1998

CLA-2-73-LA:S:T:1:5:C16 C87314

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.20.0050

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a Back Pack Key Chains from China

Dear Mr. August:

In your letter dated April 29, 1998, you requested a tariff classification ruling.

The Back Pack Key Chains are comprised of a steel key ring attached to a plush textile stuffed heart. The heart has plastic eyes and noise and has a width of approximately 4 inches.

Your items are considered composite goods, consisting of different materials or made up of different components. These items shall be classified as if it consisted of the material or component which gives it its essential character. The steel key ring imparts the essential character.

The applicable subheading for the Back Pack Key Chains will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of iron or steel wire. The rate of duty is 4.3 percent 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Irene Jankov
Port Director

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