CLA-2-71:RR:NC:SP:233 I83303
Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of plastic jewelry and a belt from China.
Dear Ms. Grego:
In your letter dated June 15, 2002, you requested a tariff classification ruling.
The merchandise to be imported, SKU 131342 – “Trendy Girl Fashion Belly Jewelry Play Set,” consists of a belt made of a 38” long, 1” wide strip of polypropylene with a metal buckle decorated with faux jewels, plastic gems for application to the body and a plastic ring. The item comes in an assortment of six color variations. You have submitted a sample for our review.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
The “Trendy Girl Fashion Belly Jewelry Play Set” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
The applicable subheading for the plastic gems for application to the body and the plastic ring, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other. The rate of duty will be 7.2% ad valorem.
The applicable subheading for the plastic gems for application to the body and the plastic ring, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics. The rate of duty will be Free.
The applicable subheading for the belt will be 3926.20.9050, HTS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories: Other: Other. The duty rate will be 5% 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,
National Commodity
Specialist Division