CLA-2-42:OT:RR:NC:N4:441
Mr. George R. Tuttle
Tuttle Law Offices
3910 Civic Center Drive, Suite 310
San Rafael, CA 94903
RE: The tariff classification of a jewelry case and accessories from China
Dear Mr. Tuttle:
In your letter dated January 5, 2021, you requested a tariff classification. You have submitted photographs in lieu of samples.
The subject merchandise, which you referred to as the “Blingbook,” is a jewelry case. In your request, you indicated that the case is constructed with an outer surface of polyurethane plastic sheeting. It is designed to provide storage, protection, portability and organization to jewelry and related accessories. The case measures approximately 10” (L) x 9.65 (H) x 2.5 (W). In your submission you described the article as follows:
The “blingbook” and accessories represents a system for storing and organizing fragile jewelry items, such as watches, earrings, necklaces and rings. The system and its components provide for the secure and organized storage and movement of items for easy access, identification, and selection. It is used to organize, display, store, protect, and transport such items.
The “blingbook” system allows a user to organize objects on one or more insert pages according to the characteristics of the objects and the intentions of the user (e.g. color, type (rings, necklaces, gold, pearls, silver), event (formal, casual), etc.), as well as provide easy visualization and quick access to the objects.
The “blingbook” system consists of removable cloth covered “pages” that are designed to organize and display the jewelry. The pages are also designed to be inserted into a “blingbook” portfolio using Velcro® style hook and loop fastener fabric strips.
In your request, you indicated that the “Blingbook” should be classified under subheading 3926.90.9990, HTSUS. (Please note, effective July 1, 2020, this subheading changed to 3926.90.9985, HTSUS.) Heading 3926 is a basket provision that provides for plastic articles that that are not elsewhere specified or included. Considered in its entirety, and when imported together, the jewelry portfolio with the fitted inserts is akin to the jewelry cases and containers of Heading 4202, HTSUS. The case is more specifically provided for in Heading 4202, Harmonized Tariff Schedule of the United States (HTSUS), and is thus excluded from classification in Heading 3926.
The applicable subheading for the complete “Blingbook” will be 4202.92.9700, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other. The rate of duty will be 17.6 percent ad valorem.
You indicated that all included accessories will also be imported and sold separately.
The first separate accessory under consideration is described as “Bling Pages.” The “Bling Pages” are designed to organize and display the jewelry in the “Blingbook” portfolio. They are composed of a cotton flannel fabric covering a cardboard stiffener and a Velcro hook-and-loop fabric strip along one edge of the page. The Velcro strip attaches and detaches the “Bling Page” to the spine of the “Blingbook” portfolio. You state that the “Bling Pages” could also be used without the “Blingbook” portfolio. You provided several photo illustrations that when used separately, “Bling Page” with its attached accessories could be put over a hanger to help coordinate an outfit, placed in a purse or bag on the go. The jewelry items will be attached to the “Bling Pages” by using the “Bling-Its.” The pages on their own do not enclose or protect the jewelry.
You have suggested that the “Bling Pages” should be classified under 6307.90.9889, HTSUS; however, the suggested classification is no longer valid as of midnight June 30, 2020. The U.S. International Trade Commission issued Revision 14 effective July 1, 2020, HTSUS. Revision 14 added statistical reporting numbers for “face masks and changed subheading 6307.90.9889 to subheading 6307.90.9891 for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.”
The applicable subheading for the “Bling Pages,” when imported separately, will be 6307.90.9891, HTSUS, which provides for “Other made up textile articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
The “Bling-Its” and clear plastic page protectors, when imported separately, would be considered articles of plastic, and as they are not more specifically provided fo elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.9700, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.9700, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985 and 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985 and 6307.90.9891, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division