CLA-2-96:RR:NC:SP:233 J83786
Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of body jewels, plastic rings, a key ring and plastic hair clips from China.
Dear Ms. Grego:
In your letter dated April 21, 2003, you requested a tariff classification ruling.
The submitted sample, Dollar Tree SKU 815497 item #80517D – Up To Date Jewelry Fashion Assortment, consists of one sheet of plastic adhesive body jewels, three molded plastic rings, a metal split metal key ring with a diameter of about 1”, attached by a short metal chain to a plush heart, and three plastic hair clips. The items are retail packed on a blister display card. The assortment is valued at $.40. The body jewels are valued at $.12 and the plastic rings are valued at $.04 for the three.
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.
SKU 815497 item #80517D - Up To Date Jewelry Fashion Assortment 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.
Your sample is being returned as requested.
The applicable subheading for the body jewels the plastic ring will be 7117.90.7500, Harmonized Tariff Schedule of the United States (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 key ring will be 7326.20.0070, HTS, which provides for “Other articles of iron or steel: Articles of iron or steel wire, Other.” The rate of duty will be 3.9 % ad valorem.
The applicable subheading for the plastic hair clips will be 9615.11.4000, HTS, which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3% ad valroem.
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