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NY D85508





December 11, 1998

CLA-2-73:RR:NC:115 D85508

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.20.0050

Ms. Joyce Thompson
Worldwide Express, Inc.
Philadelphia International Airport
2000 North Loop, MS# 23
Lester, Pennslyvania 19113

RE: The tariff classification of a Bubble Gum Dispenser with Keychain from China.

Dear Ms. Thompson:

In your letter dated November 30, 1998 you requested a tariff classification ruling.

The sample submitted is bubble gum dispenser with a metal key chain attached. The dispenser made of plastic that looks like a toy tape measure. The bubble gum is designed to come out of the article as a tape measure.

The applicable subheading for the bubble gum will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chewing gum, whether or not sugar coated. The rate of duty will be 4.3% ad valorem. Effective January 1999 the rate of duty will be 4.2%.

The Keychain has been determined to be the element that gives the Bubble Gum Dispenser its essential character. The applicable subheading for the Bubble Gum Dispenser with Keychain 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 4.3% ad valorem. The rate of duty will be the same for 1999.

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 212-466-5487.

Sincerely,

Robert B. Swierupski
Director,

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