CLA-2-70:OT:RR:NC:N2:226
Mr. Mathew Samuel
Michaels Stores Procurement Company, Inc.
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of glass and metal beads from China.
Dear Mr. Samuel:
In your letter dated August 28, 2014, you requested a tariff classification ruling.
The merchandise under consideration is referred to as the Metal Glass Gem Rhondell, item number 80350. A sample was submitted with your ruling request and will be returned to you.
The Metal Glass Gem Rhondell consists of a cardboard and plastic hangtag package containing 16 beads. The beads are designed for use in jewelry making and are temporarily strung for convenience on a monofilament cord. Each bead has a metal casting, measures 10 mm in diameter, and features a decorative design along its outer circumference consisting of eight glass rhinestones.
The Metal Glass Gem Rhondell is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of this item.
In your ruling request you suggest classification of the Metal Glass Gem Rhondell in 8308.90.3000 as beads and spangles of base metal. However, the base metal component does not impart the essential character of this item.
The applicable subheading for the Metal Glass Gem Rhondell, item number 80350, will be 7018.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…: Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares: Other.” The general 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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division