CLA-2-39:RR:NC:SP:221 L84170
Ms. Shelly Hess
N.I. Logistics American Corporation
12480 NE Marx Street
Portland, OR 97230
RE: The tariff classification of visor clips from China.
Dear Ms. Hess:
In your letter dated April 11, 2005, you requested a tariff classification ruling.
Samples were provided with your letter. The visor clips are designed to hold a pair of eyeglasses or sunglasses. The clips are composed of plastic and have metal hooks so that the clips can be attached to various items, such as an auto visor or golf bag. The clips also have a foam plastic cushion to protect the glasses. The clips are available in various shapes designed to look like sports items, such as a golf bag (#40-080), a baseball (#40-078), a basketball (#40-085), a bowling pin (#40-074) and a football (#40-084), in addition to a photo clip (#40-122) and a bullet shaped standard clip (#40-123).
The samples submitted with your letter are being returned as you requested.
You suggest classification in heading 8308, Harmonized Tariff Schedule of the United States (HTS), claiming that the essential character is imparted by the metal hooks. However, the clips, which hold the eyeglasses, are composed of plastics. In addition, the cushions that protect the eyeglasses are composed of
foamed plastics. Furthermore, in addition to its essential role in the use of the item, the plastic also imparts a decorative aspect, since the clips are designed to look like a small football, bowling pin, or other sports item. Finally, the cost and weight breakdowns you provided show that the plastics are of far greater value and weight than the metal. Therefore, it is the plastic components that impart the essential character to the item.
The applicable subheading for the visor clips will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division