CLA-2-71:OT:RR:NC:N4:433
Ms. Amy Hess
Attorney-in-Fact
World Exchange, Inc. 8840 Bellanca Avenue, Suite 3
Los Angeles, CA 90045
RE: The tariff classification of collectible pins from China or Hong Kong.
Dear Ms. Hess:
In your letter dated July 29, 2010, on behalf of Pincraft Inc., you requested a tariff classification ruling.
Item 1 is a Disney, Goofy pin made of copper alloy. The Goofy pin, along with other Disney character pins, is designed to be incorporated into the theme of the Trade City USA, Founders Day Parade, Disney Pin Celebration 2010. The pin measures 1.75 inches by 1.63 inches. Photos of the Goofy character indicate that Goofy is holding a string that is not attached to any other object. These pins will be imported in poly bags without display boxes or frames.
Item 2 is a Disney, Mickey Mouse pin made of copper alloy. The Mickey Mouse pin, along with other Disney character pins, is designed to be incorporated into the theme of the Trade City USA, Founders Day Parade, Disney Pin Celebration 2010. The pin measures 1.19 inches by 1.75. Photos of the Mickey Mouse character indicate that Mickey is waving inside a parade car marked – Trade City Mayor. These pins will be imported in poly bags without display boxes or frames.
Item 3 is a Hard Rock Café Cornerstone Guitar Pin made of copper alloy. The pin measures 2.25 inches high, and is manufactured in a limited quantity of 300. While the pins are slated for the Hard Rock Café in Atlanta, Georgia, it is one of many Hard Rock Guitar pins in production. These pins will be imported in poly bags without display boxes or frames.
Item 4 is the Hard Rock Café Voodoo Fest Pin made of copper alloy. The pin measures 1.75 inches high, and is manufactured in a limited quantity of 250. It will be part of the Hard Rock Café New Orleans location pin collection. These pins will be imported in poly bags without display boxes or frames.
You state, that, although the pins can be removed from their initial retail packaging and worn as imitation jewelry by affixing them to garments, hats or lanyard, they will be most likely used in display collections. Further stated, is that a local framer will mount the pins into acquired boxes or frames. It is your contention that the proper classification for these pins is Harmonized Tariff Schedule of the United States (HTSUS), Subheading 8306.29.0000 – the provision for statuettes and other ornaments of base metal.
Customs has consistently followed the long-standing classification principle stated by the Supreme Court in United States v. Citroen, 223 U.S. 407, 414-15, 32 S. Ct. 259, 56 L.Ed. 486 (1911):
… [t]he rule is well established that “in order to produce uniformity in the imposition of duties, the dutiable classification of articles imported must be ascertained by an examination of the imported article itself, in the condition in which it is imported.” Worthington v. Robbins, 139 U.S. 337,341, 35 L. Ed. 181, 182, 11 Sup. Ct. Rep. 581; Dwight v. Merritt, 140 U.S. 213, 219, 35 L. Ed. 450, 452, 11 Sup. Ct. Rep. 768; United States v. Schoverling, 146 U.S. 76, 82, 36 L. Ed. 893, 895, 13 Sup. Ct. Rep. 24; United States v. Irwin (C.C.A. 2d C.) 24 C.C.A. 349, 45 U.S. App. 746, 78 Fed. 799, 802. [Emphasis supplied.]
It is our opinion that in its imported condition, the items are imitation jewelry, fully functional to be worn on garments, hats or lanyards. Accordingly classification is Subheading 7117.19, HTSUS – the provision for imitation jewelry of base metal.
The applicable subheading for the pins, made from base metal, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other." The rate of duty will be 11% 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 H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division