CLA-2-71:OT:RR:NC:N4:433
Ms. Rita Grapp
Liz Claiborne Inc.
One Claiborne Avenue
North Bergen, NJ 07047
RE: The tariff classification of a silk flower pin with four metal pins from China.
Dear Ms. Grapp:
In your letter dated April 6, 2009, you requested a tariff classification ruling. The sample you submitted will be returned as requested.
A sample has been submitted for a silk flower pin with four base metal pins, style number MNRUAK94. This item consists of a silk flower pin attached to a velvet ribbon made of rayon and nylon; the ribbon measures 108 inches. Included with the silk flower pin are four base metal pins. Three of the metal pins have glass gems. The fourth metal pin has glass gems and plastic pearls. All of the metal pins are removable from the silk flower and can be worn on clothing for personal adornment; the silk flower pin can be worn separately without the four metal pins. A photo of the item indicates, at time of import, that the four metal pins are placed on top of the silk flower.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
For tariff classification purposes, the silk flower pin, metal pins, and ribbon form a composite good consisting of different components. The silk flower pin, metal pins and ribbon are adapted one to the other and together form a whole unit. We find that the silk flower pin and metal pins contribute equally for purposes of personal adornment. As such, the heading which occurs last in numerical order of the two competing headings, 7117.19.9000 and 7117.90.9000, is 7117.90.9000 of the HTSUS.
The applicable subheading for the silk flower pin and four base metal pins will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other." 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