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NY 800144 July 26, 1994


CLA-2-91:S:N:N8:344 800144

CATEGORY: CLASSIFICATION

TARIFF NO.: 9102.91.20

Mr. Walter M. Cline
J. Cortina, Inc.
Customs Brokers
603 E. Jackson Street
Tampa, FL 33602

RE: The tariff classification of a key chain/ring/watch from Hong Kong.

Dear Mr. Cline:

In your undated letter, on behalf of Monogram Products, Inc., Largo, Florida, received in this office July 15, 1994, you requested a tariff classification ruling.

You have not submitted a sample, however you have provided us with a drawing along with descriptive literature. The article at issue is a Mickey or Minnie Mouse pop-out watch attached to a base metal chain and split key ring. The head of Mickey or Minnie is made of styrene plastic. The opto-electronic, battery powered, quartz LCD watch pops out from underneath the head when the nose is pressed. The base metal key chain with split ring is attached at the top of the head.

This item is a composite article that prima facie appears to be classifiable under two headings--9102 and 7326. However, in keeping with General Rule of Interpretation (GRI) 3(a), 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 watch and the key chain/ring are equally essential components of the article and neither the watch nor key chain/ring imparts an essential character to the composite article. 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."

Accordingly, the applicable HTS subheading for the Minnie/Mickey Mouse key chain/ring/watch will be 9102.91.20, which provides for other watches...battery-powered: with opto-electronic display only. The duty rate will 3.9 percent on the watch movement and key ring, plus 5.3 percent on the battery.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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