CLA-2-71:RR:NC:SP:233 K86961
Mr. Arthur W. Bodek
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of a jewelry belt from China.
Dear Mr. Bodek:
In your letter dated June 4, 2004, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling.
The submitted sample, referred to as PVC/Metal “Flower Belt” Style BTRU1183, is a women’s belt consisting of a chain made of iron links with a PVC lacing and a detachable artificial flower made of PVC. The artificial flower is fitted with a pin and an elastic ponytail holder. The belt is worn as adornment and is considered an article of jewelry with the essential character imparted by the metal component.
Your sample is being returned as requested.
The belt and the artificial flower pin/ponytail holder, although sold together, do not comprise a set for tariff classification purposes. The term "goods put up in sets for retail sale" shall be taken to mean goods which: (b) consist of products or articles put up together to meet a particular need or carry out a specific activity... The belt and the artificial flower pin/ponytail holder are not mutually complementary, not adapted to one another, and are not put up to meet one particular need or carry out a specific activity. Thus, the goods do not comprise a set and are separately classifiable.
The applicable subheading for the belt 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.
Regarding the artificial flower pin/ponytail holder, we need additional information in order to issue a ruling. Please indicate what material the petals of the flower are made of.
When this information is available, please resubmit your request and include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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