NY B85825

May 30, 1997

CLA-2:RR:NC:SP:225 B85825

CATEGORY: Classification

TARIFF NO.: 9502.10.0020; 9503.90.0030; 9503.49.0020;

9013.80.6000

Ms. Joanne Balice

CBI Distributing Corp.

2400 W. Central Rd.

Hoffman Estates, IL 60195-1930

RE: The tariff classification of various products with attached key
chains from Taiwan

Dear Ms. Balice:

In your letter dated May 15, 1997 you requested a tariff classification
ruling.

Four articles with attached key chains were submitted with your inquiry.
The first item is a \"Barbie Key Ring,\" style #97593. The key chain is
composed of an actual \"Barbie\" doll figure which stands approximately
10 cm in height. The doll twists at the waist and has articulated arms
and a movable neck. A metallic key chain with key ring is permanently
affixed to her back. The figure is molded of plastic and her clothing,
makeup and hair have been painted on. The item comes in an assortment
which includes a variety of doll fashions. It will be imported packaged
in a window box with a cardboard hanger for display purposes.

The second item is a \"Colorforms Key Ring\" style #97597. This item
consists of a miniature version of \"Colorforms\" with an attached metal
chain and key ring. The \"Colorforms\" pieces are assembled on small
pages, in a ring binder format, with a foldout play board and suggested
patterns of arrangement. The pages are bound together inside a plastic
covered unit measuring 5 cm square.

Style #20244, \"Mr. Potato Head Key Ring,\" is composed of a plastic
figure and metal chain with key ring. The figure resembles a potato
shaped creature with feet. It has attachable features which include:
arms, eyes, nose, ears, mouth, etc. One can repeatedly arrange the
pieces to form amusing faces on the potato character. All the parts may
be stored inside the potato via an opening in his back.

The last article is a \"Viewmaster Key Ring\" style #20240. This product
combines a miniature version of a child\'s \"Viewmaster\" with an
attached key ring and chain. The plastic viewer accepts a disc
incorporating 7 slides. The slides may be viewed through only one eye
piece when held up to the light. Slides are turned by manipulating a
lever found on the right side of the item.

The above described key chains are considered composite goods, which are
goods that consist of different materials or are made up of different
components. Classification is based upon the General Rules of
Interpretation. GRI 3(b) states in part that \"composite goods made up
of different components which cannot be classified by reference to 3(a),
shall be classified as if they consisted of the material or component
which gives them their essential character\".

Application of GRI 3(b) is appropriate in determining the classification
for the \"Barbie Key Ring,\" \"Mr. Potato Head Key Ring\" and
\"Viewmaster Key Ring.\" This office finds that, based upon the
significant amount of manipulative play associated with the \"Barbie\"
and \"Mr. Potato Head\" figures, that these toys impart the essential
character of the subject items. In the case of the \"Viewmaster\" key
chain we find that, because the viewer itself is a completely functional
article (with removable slides), this optical device provides the
essential character of the entire product.

The applicable subheading for the \"Barbie Key Ring,\" style #97593,
will be 9502.10.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for dolls representing only human beings: whether
or not dressed: other: not over 33 cm in height. The rate of duty will
be free.

The applicable subheading for the \"Mr. Potato Head Key Ring,\" style
#20244, will be 9503.49.0020, Harmonized Tariff Schedule of the United
States (HTS), which provides for toys representing animals or non-human
creatures: other: toys not having a spring mechanism: other. The rate of
duty will be free.

The applicable subheading for the \"Viewmaster Key Ring,\" style #20240,
will be 9013.80.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other optical devices, appliances, and
instruments: other. The rate of duty will be 6.3 percent ad valorem.

With respect to the \"Colorforms Key Ring\" an essential character
determination is not readily apparent. Accordingly, we are directed by
GRI 3(c) which 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.\"

The competing headings for the \"Colorforms\" item are the provisions
for other toys in 9503 and as articles of iron or steel wire, other in
7326. By application of GRI 3(c) the heading which occurs last is the
provision for other toys.

Therefore, the applicable subheading for the \"Colorforms Key Ring,\"
style #97597, will be 9503.90.0030, Harmonized Tariff Schedule of the
United States (HTS), which provides for other toys (except models), not
having a spring mechanism. The rate of duty will be free.

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 J. Wong at 212-466-5538.

Sincerely,

Gwenn Klein Kirschner

Chief, Special Products Branch

National Commodity

Specialist Division