CLA-2-71:OT:RR:NC:SP:233
Lisa Y. Vega-Pravato, Customs Compliance
Disney Parks Supply Chain Management
Post Office Box 10000
Lake Buena Vista, Florida 32830
RE: The tariff classification of a boxed pin set and retail packaged pin sets from China.
Dear Ms. Vega-Pravato:
In your letter dated December 11, 2008, you requested a tariff classification ruling.
You have submitted four samples designated by you as sample #1, #3, #4 and #5 – these samples will be returned to you as requested:
Sample #1: Expedition Everest: is a Disney boxed metal pin set containing five different character motifs. Both the back of the pin and box itself are identified with the word Expedition. The pins are packaged in a glossy storage box decorated with the Expedition motif, which is not considered ordinary packaging. Within the box there is an insert that each pin is affixed to, with its accompanied short storyline. Each pin has two rubber clutches that can be removed from the storyline within the box set.
Sample #3: LE Adventureland: is a Disney limited edition retail packaged metal pin set containing six different character motifs. The retail package is identified with the word Adventureland, and is considered ordinary packaging. Each pin has one rubber clutch.
Sample #4: Engine Co. 55: is a Disney retail packaged metal pin set containing five different character motifs. The retail package is identified with the word Engine Co. 55, and is considered ordinary packaging. Each pin has one rubber clutch.
Sample #5: Finding Nemo: is a Disney retail packaged metal pin set containing four different character motifs. The retail package is identified with the words Finding Nemo, and is considered ordinary packaging. Each pin has one rubber clutch.
You suggested that the boxed pin set, sample #1, should be classified under 8306.29.0000, which provides for statutes and other ornaments, of base metal. It is stated within your letter that the intent of the boxed pin set is not necessarily to be worn on the person, but rather can be a collector’s item.
Section XV to the Harmonized Tariff Schedule (HTS) of the United States, Base Metals and Articles of Base Metal, Note 1(e) excludes imitation jewelry of Chapter 71. Heading 8306 “statuettes and other ornaments” is within Section XV of the HTS; for merchandise to be classified within this heading the item/s cannot be imitation jewelry. It should also be noted that the group (ornaments) does not include articles of more specific headings of the Nomenclature, even if those articles are suited by their nature or finish as ornaments.
Section XIV to the HTS, specifically Chapter Note 71, note 11 and 9(a), defines the expression imitation jewelry as any small objects of personal adornment, for example rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia – not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
These pins can be removed from their packaging and worn by individuals, either directly by affixing to garments or indirectly by means of affixing to headgear, lanyards or other types of personal wear. The pins are akin to imitation jewelry classified in HTS, Heading 7117.
The applicable subheading for the pins of sample #1, and for samples #3, #4 and #5 in their entirety, 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.
The applicable subheading for the glossy storage box of sample #1, will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Molded or pressed articles of paper pulp: Other: Other; Other: Of coated paper or paperboard: Other.” 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