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NY J88694




September 8, 2003

CLA-2-71:RR:NC:SP:233 J88694

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.9000; 7326.20.0070

Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9

RE: The tariff classification of a necklace and a key ring from Canada.

Dear Mr. Forbes:

In your letter dated August 26, 2003, on behalf of Cuckoo Books, you requested a tariff classification ruling.

The submitted samples are as follows:

Product A is a base metal wire choker type necklace with a tiny book attached.

Product B is a steel split key ring with a tiny book attached.

GRI 2b states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. GRI 3b provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component, which gives them their essential character. The necklace and key ring are each a composite good made up of a necklace and a tiny book and a key ring and a tiny book, respectively. Therefore, the component that imparts the essential character to these articles determines the classification.

ENVIII to GRI3b states that the factors will vary as between different kinds of goods to determine its essential character. “It may, for example, be determined by the nature of the constituent material in relation to the use of the goods.” GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The essential character of the necklace cannot be determined by either the necklace or tiny book, so it will be classified in accordance with GRI 3(c). In this instance, the heading for the metal necklace appears last in numerical order among the competing headings which equally merit consideration. The essential character of the key ring with tiny book is imparted by the key ring.

The applicable subheading for the necklace with a tiny book attached will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem.

The applicable subheading for the key ring with a tiny book attached will be 7326.20.0070, HTS, which provides for “Other articles of iron or steel: Articles of iron or steel wire, Other.” The rate of duty will be 3.9% 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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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