CLA-2-39:RR:NC:SP:233 M81084
Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, IL 60195
RE: The tariff classification of cell phone charm from China.
Dear Ms. Balice:
In your letter dated February 24, 2006, you requested a tariff classification ruling.
The submitted sample is identified as Style 19790 cell phone charm. The item is made of a loop of textile cord, attached to which is a “charm” made of four metal chains each measuring between 2-3 inches in length. The chains, with the exception of one, are decorated with various articles. Attached along the length of the first chain are three flat iridescent plastic sequins. Attached to the end of the second chain is a flat plastic white bead, and attached to and covering the entire length of the third chain are clear acrylic stones. The textile cord loop is used to secure the “charm” to a cell phone antenna. The item is attached to a header card.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI’s), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the cell phone charm in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
The textile loop, metal chains, plastic discs, plastic bead and acrylic stones used to construct the cell phone charm form a composite good. In this case, the acrylic stones impart the essential character to the good.
The applicable subheading for the cell phone charm will be 3926.90.4000, HTSUS, which provides for “Other articles of plastics… Other: Imitation gemstones.” The rate of duty will be 2.8% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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