CLA-2-71:OT:RR:E:NC:N4:433
Dennis I. Kupperman, president
RB Toy Development Co.
3838 Chester Drive
Glenview, IL 60026
RE: The tariff classification of PVC child’s bracelets from China.
Dear Mr. Kupperman:
In your letter dated April 13, 2009, you requested a tariff classification ruling.
The item is described as PVC child’s toy bracelets. The bracelets will be enclosed in a tube, and shipped from China as one unit. In the United States the tubes with its bracelets will be snapped onto the neck of a bottle of a children’s juice drink. The sole purpose of the tubes is to allow the bracelets to be affixed to the juice bottles. Photos indicate multiple designs and motifs for the imported bracelets. No cost data was furnished with the ruling request.
To determine whether the bracelets are toy jewelry of subheading 7117.90.4500 and 7117.90.6000, of the Harmonized Tariff Schedule of the United States – HTSUS, we must understand the meaning of the provisions for imitation jewelry and then the subheading for toy jewelry. The HTSUS legal notes and Explanatory Notes (ENs) to the HTSUS, pertaining to Chapter 71 and 95 (Toys), together will help us define these terms.
HTSUS, Chapter 71, Note 9(a) states, in pertinent part, that: for the purposes of heading 7113, the expression “articles of jewelry” means: any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia).
HTSUS, Chapter 71, Note 11 states that: for the purpose of heading 7117, the expression “imitation jewelry” means articles of jewelry within the meaning of paragraph (a) of note 9 above (but not including buttons or other articles of heading 9606, or dress combs, hair slides or the like, or hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
The legal notes to Chapter 71 thus provide a definition of the term “imitation jewelry” which includes articles of personal adornment. However, none of the legal notes to chapter 71 or 95 elaborate on the meaning of the term “toy jewelry.”
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The General ENs to Chapter 95, HTSUS, provides that Chapter 95 covers “toys” of all kinds whether designed for the amusement of children or adults. It has been Customs position that the amusement requirement means that toys should be designed and used principally for amusement. Meaning that to be classified as toy jewelry in HTSUS subheading 7117.90.4500 or 7117.90.7500, significant play value must be derived from the bracelets.
It appears that the expectation of the child (consumer) is to wear these types of bracelets for an extended period of time, in and out of the home. Upon the purchase of the next drink a new bracelet may be worn. Although a child may exchange these bracelets, it is unlikely that the child would bring these bracelets to a friend’s home for playing purposes. These bracelets are for the adornment of children by means of wearing imitation jewelry – see NY Ruling I80755 dated April 18, 2002.
The applicable subheading for the PVC child’s bracelets if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other; Other; Valued not over 20 cents per dozen pieces or parts; Other.” The rate of duty will be 7.2% ad valorem.
The applicable subheading for the PVC child’s bracelets if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other; Other; Valued over 20 cents per dozen pieces or parts; Other; Of plastics.” The rate of duty will be free.
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 H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division