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NY E87819

October 29, 1999

CLA-2-85:RR:NC:1:112 E87819


TARIFF NO.: 3924.10.5000; 7326.20.0050; 8505.19.0000

Ms. Lynn B. Stan
Edward M. Stan and Associates
6430 E. Main Street
Reynoldsburg, Ohio 43068

RE: The tariff classification of a magnet, coaster and key chain from China.

Dear Ms. Stan:

In your letter dated September 22, 1999, you requested a tariff classification ruling.

As indicated by the submitted samples, these three items are made from microinjected pvc imprinted with the words “American Hotel”.

1) coaster - The coaster, measuring 3.5” x 3.5”, is an item that is used to place under drinking glasses.

2) key chain- The key chain, consisting of a rubberized rectangular strip and a key ring, is considered to be a composite good. Composite goods are goods consisting of different materials or made up of different components. Classification is based upon the General Rules of Interpretation. GRI 3(b) states in part that "composite goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". The function of the subject item is to carry keys. Thus, the key ring imparts the essential character to the whole article and the article is classified as if it consists only of the key ring.

3) magnet - The magnet, measuring 1” x 4”, is decorative rectangular plastic with a rubberized ferrite magnet affixed to the back.

The applicable subheading for the coaster will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the rubberized rectangular key chain 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 will be 3.9 percent ad valorem.

The applicable subheading for the magnet will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for permanent magnets, other than of metal. The rate of duty will be 4.9 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. If you have any questions regarding the ruling, contact National Import Specialist David Curran at 212-637-7049.


Robert B. Swierupski

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