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March 1, 1999

CLA-2-73:RR:NC:115 D88515

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8585,3926.40.0000,4420.10.0000

Mr. Kenneth A. Brown
181 Farms Village Road
West Simsbury, Connecticut 06092

RE: The tariff classification of metal key chain/holder with golf club heads and miniature golf clubs from Taiwan.

Dear Mr. Brown:

In your letter dated February 11, 1999 you requested a tariff classification ruling.

Five samples were submitted. The first is a metal key chain/holder with a number 3 iron head attached. The second is a metal key chain/holder with an ABS “wood” styled head attached. The third is a metal key chain/holder with a Wood “wood” head attached. The fourth is a Miniature “wood” club with ABS head. The fifth is a Miniature “wood” club with wood head.

The metal key chain/holders have metal snaps that hold the keys. The miniature clubs have metal shafts and are approximately 12 inches in length.

The applicable subheading for the metal key holders will be 7326.908585, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other:Other: Other. The rate of duty will be 2.9% ad valorem.

The essential character of the miniature clubs are found in the component material of the heads. The applicable subheading for the club with an ABS head will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Statuettes and other ornamental articles. The rate of duty will be 5.3% ad valorem. The applicable subheading for the the club with a Wood head will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), wich provides for Statuettes and other ornaments, of wood. The rate of duty will be 3.2% 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.

Sincerely,

Robert B. Swierupski
Director,

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