CLA-2-39:OT:RR:NC:N4:433
Tom Brodahl
Sourcing Manager
Dynamic Resource Group
306 East Parr Road
Berne, IN 46711
RE: The tariff classification of bead kits from China.
Dear Mr. Brodahl:
In your letter dated November 4, 2009, you requested a tariff classification ruling. The samples you submitted will be retained by this office.
Samples have been submitted for bead kits sold under the name “Simply Beads.” The beads will be sold through the mail as part of a “Kit-of –the-Month Club’ which the purchaser signs onto with the option of cancelling membership at any time. The two samples submitted are item BD004 “Aqua Reflections” and item BD014 “Blue Flower Necklace & Earrings.” Both kits include various sized plastic beads with holes already drilled to accommodate metal wire, clasps, crimp tubes and other means of closure. The beads and metal findings will be packaged together and constitute the kit.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order.
GRI 2(a) provides that goods imported in an unassembled condition are to be classified as the assembled article. GRI 2(a) states that:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered; the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The parts of these kits constitute unassembled imitation jewelry within the scope of HTSUS, Heading 7117, as defined by Legal Note 11 and 9 to Chapter 71, which defines "article of jewelry" to mean any small object of personal adornment: for example rings, bracelets, necklaces, brooches, earrings and pendants.
The applicable subheading for the unassembled plastic bead jewelry kits will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: of plastics.” 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