CLA-2-71:RR:NC:SP:233 I81111
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 April 19, 2002, you requested a tariff classification ruling.
The merchandise to be imported, SKU 13142 – “Trendy Girl Fashion Belly Jewelry Play Set”, consists of one 38” long, 1” wide polypropylene woven textile belt 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 two samples 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.
You suggest classification for the belt in subheading 3926.20.9050, HTS, which provides for articles of apparel and clothing accessories of plastics. However, the polypropylene in the belt is in the form of textile fibers, not in the form of plastic.
The applicable subheading for the belt will be 6217.10.9530, HTS, which provides for Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other....Of man-made fibers. The rate of duty will be 14.8% ad valorem.
The belt falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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