CLA-2-71:OT:RR:NC:N4:433
Una Gauthier
CVS Onsite Import Client Liaison
Barthco division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of ribbon pins from China.
Dear Ms. Gauthier:
In your letter dated October 1, 2009, on behalf of CVS, you requested a tariff classification ruling. The samples submitted with this request will be returned as you requested.
Item 721547 is an assortment of six St. Patrick’s Day pins. The plastic buttons feature a printed paper center which is coated in plastic. Polyester ruffles surround the buttons with tails attached and a metal pin on the back to secure the pin to wearing apparel. Each style contains a different printed center with different sayings and various depictions of shamrocks. The sayings are as follows:
Get Luck Be Irish
Everyone Loves an Irish Girl
Happy St. Patrick
Eat Drink & Be Irish
Kiss Me I’m Irish
Irish for the Day
In a dispositive decision for Christmas lapel pins and earrings and Halloween earrings, the Federal Circuit Court in Russ Berrie & Company, Inc. v. United States, Slip Op. 04-1084, 2004 U.S. App. LEXIS 18226 (Fed. Cir. August 27, 2004) considered whether jewelry items (lapel pins and earring sets) reflecting Christmas and Halloween themes, which did not contain precious metals, or precious or semi-precious stones, should be classified as “imitation jewelry” of heading 7117, HTSUSA, or as “festive articles” of heading 9505, HTSUSA. The Court found that the Christmas and Halloween theme jewelry articles were more specifically classified as “imitation jewelry” in heading 7117, HTSUSA.
The subject pins are composed of different components [plastic, textile, metal] and are considered composite goods. Regarding the essential character of the pins, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the plastic component imparts the essential character to the good.
The applicable subheading for the ribbon pins if valued not over 20 cents per dozen pieces will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: 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 ribbon pins if valued over 20 cents per dozen pieces will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division