NY 815410: The tariff classification of a lens cloth key ring fromTaiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                            NY 815410

                         October 12, 1995

CLA-2-73:R:N4:115 815410

CATEGORY:  Classification

TARIFF NO.: 7326.90.8590

Ms. Joanne Balice 
CBI Distributing Corp.
1501 North Michael Drive
Wood Dale, IL 60191-1095

RE:  The tariff classification of a lens cloth key ring from
Taiwan.

Dear Ms. Balice:

       In your letter dated September 28, 1995, you requested a
tariff classification ruling.         
    
       The subject article is a micro lens cloth key ring, style
CH136/01.  The lens cloth is made from 100% polyester and is housed
in a plastic container.  The steel key ring is attached to the
plastic container by a steel loop and connected with steel chain
links.

       The subject article is a composite article that prima facie
appears to be classifiable under more than one heading, each
equally specific. Classification will accordingly be determined on
the basis of that portion of the article which imparts the
essential character.  We have concluded that there is no essential
character for this composite article.            
       Therefore, it shall be classified under the heading which
occurs last in numerical order among those which equally merit
consideration.            

       The applicable subheading for the lens cloth key ring will
be 7326.90.8590, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of iron or steel, other. 
The duty rate will be 5.1% ad valorem.

       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,

                                   
  
                                   Roger J. Silvestri
                                   Director
                                   National Commodity
                                   Specialist Division