CLA-2-71:OT:RR:NC:N1:121
Ms. Allison Lee Zeiss
DEOS GROUP LLC
15 West 37th Street, 6th floor
New York, NY 10018
RE: The tariff classification of headphone covers from Thailand
Dear Ms. Zeiss:
In your letter dated March 10, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The merchandise under consideration is headphone covers, called “DEOS.” The samples submitted are made of gold. They measure approximately 1-1/2 inch long and snap onto the ear buds of headphones. They are headphone accessories whose only purpose is to ornament the ear bud. Your letter indicates that this product will also be made of other precious metals and may be set with diamonds or other precious stones.
The applicable subheading for the headphone covers made of gold or platinum with or without precious stones (diamonds, sapphires, rubies or emeralds) will be 7114.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of goldsmiths’ or silversmiths’ wares and parts thereof…of other precious metal whether or not plated or clad with precious metal. The rate of duty will be 7.9 percent ad valorem.
The applicable subheading for the headphone covers made of silver with or without precious stones (diamonds, sapphires, rubies or emeralds) will be 7114.11.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of goldsmiths’ or silversmiths’ wares and parts thereof…of precious metal whether or not plated or clad with precious metal, of silver, whether or not plated or clad with other precious metal, other. The rate of duty will be 3 percent ad valorem.
Articles classifiable under subheadings 7114.19.0000 and 7114.11.7000, HTSUS, which are products of Thailand, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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/.
You indicate in your letter that the only markings currently on the gold headphone covers are the words “DEOS” and the gold purity.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
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 Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division