CLA-2-71:OT:RR:NC:N4:433
Anny Phouthavong
Merchandising Assistant
Cousin Corporation of America
12333 Enterprise Boulevard
Largo, FL 33773
RE: The tariff classification of decorative car charms.
Dear Ms. Phouthavong:
In your letter dated November 28, 2016, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Illustrative literature with partial material breakdown tables were provided.
Item number 11147 is described as the “1pc Blue/Black Agate/Lava/Silk Bead Car Charm.” The car charm consists of a brass ball chain, a zinc charm clip, CCB beads, lava beads, glass beads, an agate bead, a zinc bead cap, a zinc horn charm, and a silk tassel. All of the ornaments that form the car charm are hung vertically from the ball chain. This item is designed for attachment to a car’s rearview mirror.
Item number 10351 is described as the “1pc Pink/Brown/White Glass/Agate/Suede/Silk Car Charm.” The car charm consists of a brass ball chain, a zinc charm, CCB beads, glass beads, an agate bead, a zinc bead cap, an agate charm, zinc charms, a suede cord tassels and a silk cord tassel. One of the zinc charms has the words Laura Janelle. All of the ornaments that form the car charm are hung vertically from the ball chain. This item is designed for attachment to a car’s rearview mirror.
Legal Note 1 (a) and Legal Note 2 part (b) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) is applicable to the classification of the merchandise concerned. Legal Note 1 (a) provides in pertinent part that all articles consisting wholly or partly of natural or cultured pearls or of precious and semiprecious stones (natural, synthetic or reconstructed) are to be classified in Chapter 71, HTSUS. Legal Note 2 (b) provides that heading 7116, HTSUS, does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents). Review of the material breakdown tables indicate no precious metals or metal clad with precious metal for the merchandise concerned.
We find no exclusionary language in the Legal Notes to Chapter 71 that prevents the merchandise concerned from being classified within its provisions. As such, the “Annex to heading 7103, List of Precious and Semi-Precious Stones,” HTSUS, includes [Agate] as a semiprecious stone. With case in point, the two car charms which are partially fashioned with [Agate] fall within Chapter 71, HTSUS, in accordance with Legal Note 1 (a) to the chapter.
The applicable subheading for the “1pc Blue/Black Agate/Lava/Silk Bead Car Charm” and “1pc Pink/Brown/White Glass/Agate/Suede/Silk Car Charm,” will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Other: Of semiprecious stones (except rock crystal): Other.” The rate of duty will be 10.5% 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division