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July 20, 1999

CLA-2-73:RR:NC:1:115 E84024


TARIFF NO.: 7326.20.0050

Ms. Despina Keegan
Serko & Simon
One World Trade Center Suite 3371
New York, N.Y. 10048

RE: The tariff classification of Toy Figures with Key Rings from China.

Dear Ms. Keegan:

In your letter dated June 28, 1999 you requested a tariff classification ruling on behalf of your client Accessory Network Group, Inc.

The samples will be returned as per your request.

Three samples were submitted. Two items, #23633 and #23634 are miniature reproductions of the “Elmo” and “Oscar the Grouch” characters from the television show “Sesame Street.” The “Elmo” item measures approximately 5 1/2" in height. The “Oscar” item measures approximately 5" in height. A zipper, approximately 1 3/4" long (“Elmo”) and 2" long (“Oscar”), in the back of each toy opens to an insignificant storage compartment. Each item is fully stuffed except for the tiny cavities. To the top of each is attached a split metal key ring. The third item is a miniature reproduction of the “Scooby-Doo” character from the television show. It is approximately 5" in height and stuffed. The item has a zipper, approximately 1 3/4" long in the back which opens to a small compartment. At the top is attached a split metal key ring.

These article are principally designed for the function of carrying and organizing keys and principally used this way. The split metal key ring plays the primary role in this function. It is the one element that contributes to the principal use of the article, that is to hold keys.

The applicable subheading for the figures with key rings will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of iron or steel wire..Other. The rate of duty will be 3.9% 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. If you have any questions regarding the ruling, contact National Import Specialist Melvyn Birnbaum at 212-637-7017.


Robert B. Swierupski

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