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NY L82970

April 11, 2005

CLA-2-95:RR:NC:SP:225 L82970


TARIFF NO.: 9503.60.2000; 3926.90.9880; 7326.20.0070

Ms. Jackie Street-Czapp
UPS Supply Chain Solutions
516 Ligon Drive
Nashville, TN 37204

RE: The tariff classification of an “E3 Keychain and Backpack Dangler” from China.

Dear Ms. Street-Czapp:

In your letter dated February 7, 2005, and received on March 21, 2005, you requested a tariff classification ruling.

You submitted a sample of an “E3 Keychain and Backpack Dangler” (no item number), which consists of an Evangecube puzzle, a plastic carrying case, and a keychain. The Evangecube puzzle consists of eight small 1/2” cubes connected together to form a larger cube that measures approximately 1-1/2” on all sides. The small cubes are printed on each side with Christian religious imagery from the New Testament that can be manipulated to form several different completed scenes. Included with the puzzle is an illustrated pamphlet entitled “Daily Steps fro Growth” that explains the imagery depicted on the puzzle. The “carrying case” is essentially a plastic clip-on display case for the cube puzzle and the pamphlet. The keychain is a metal split ring with a plastic snap hook and a 2-1/2” textile cord.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The “E3 Keychain and Backpack Dangler” is not considered to be a set for tariff classification purposes since the plastic “carrying case” is not the normal and usual packaging for a puzzle. Therefore, the puzzle cube, the plastic “carrying case” and the keychain must be classified separately.

The applicable subheading for the Evangecube puzzle will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Puzzles and parts and accessories thereof: Other.” The rate of duty will be Free.

The applicable subheading for the plastic “carrying case” will be 3926.90.9880, HTS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, Other." The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the keychain will be 7326.20.0070, HTS, which provides for "Other articles of iron or steel: Articles of iron or steel wireother." The rate of duty will be 3.9 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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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