CLA-2-71:RR:NC:SP:233 I87400
Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of imitation jewelry and a hair scrunchie from China.
Dear Ms. Grego:
In your letter dated October 8, 2002, you requested a tariff classification ruling.
The submitted sample, referred to as Dollar Tree SKU – 803900C “Jewelry Fashion Play Set,” consists of:
one necklace made of plastic beads mounted on an elasticized fiber string
three bracelets made of plastic beads mounted on an elasticized string
two metal coil type rings with plastic beads
plastic adhesive body gems
one textile hair scrunchie
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 Dollar Tree SKU – 8039C “Jewelry Fashion 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 necklace, bracelets and adhesive body gems, 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 necklace, bracelets and adhesive body gems, 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 metal coil type ring will be 7117.19.9000, HTS, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the textile hair scrunchie will be 6217.10.8500, HTS, which provides for “Other made up clothing accessories; parts of garments or of clothing accessories…Accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 14.8% ad valorem. The headband is not subject to quota or the requirement of a visa.
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