CLA-2-71:RR:NC:SP:233 K87656
Mr. Arthur W. Bodek
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestatdt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of Plastic Bracelet with Detachable Pin from China.
Dear Mr. Bodek:
In your letter dated July 8, 2004, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling.
The submitted sample is identified as Plastic Bracelet with Detachable Pin, Style JWRUE646/647/648. The bracelet portion consists of hundreds of plastic beads strung together on elastic. The bracelet portion also includes a permanently attached base metal clip that holds together the various rows of the plastic beads. The detachable pin is constructed of a base metal frame inserted into which are numerous glass stones. The pin is held to the bracelet by being inserted through the metal clip which approximately sized (both in terms of length and hole aperture) to accommodate the pin. In addition, both the bracelet clip and the metal portion of the pin are made of white metal while the glass stones on the pin are of colors/shades designed to complement the plastic beads on the bracelet. The plastic bracelet with detachable pin is bought, sold, marketed and retailed as a single item with a single style number.
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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The Plastic Bracelet with Detachable Pin is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the detachable pin appears last in numerical order among the competing headings which equally merit
consideration.
Your sample is being returned as requested.
The applicable subheading for the Plastic Bracelet with Detachable Pin will be 7117.90.9000, 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: Other.” The rate of duty will be 11% ad valorem.
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