CLA-2-39:OT:RR:E:NC:N4:433
Ms. Julie Cummings
Direct Innovations, LLC
7983 Woodbridge Court
Springboro, OH 45066
RE: The tariff classification of decorative beads from China.
Dear Ms. Cummings:
In your letter dated March 23, 2009, you requested a tariff classification ruling.
At issue are decorative beads, marketed as “Earbud Accessories” to be attached to Earbud cords for i Pod or MP3 players. Five to six acrylic beads are molded in generic shapes such as stars, hearts, round, etc. The beads are molded with a hole of approximately 6 mm which is adequate to fit over most Earbud cords. One small plastic bead clips onto the Earbud cord to hold the other acrylic beads in place.
The applicable subheading for the decorative bead clip-ons will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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 Neil Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division