CLA-2-71:OT:RR:NC:N4:433
Mr. Giovanni Cervantes
Import/Customs Compliance Manager
Jakks Pacific, Inc.
21749 Baker Parkway
Walnut, CA 91789
RE: The tariff classification of a dangle with charms, bracelets with charms, necklace with charms, and carry bags with charms from China.
Dear Mr. Cervantes:
In your letter dated April 22, 2009, you requested a tariff classification ruling. Samples have been submitted for items marketed as “Lucky Bee Bee: Bee-Fun: Collection One.” Your samples will be returned, as you requested.
Item number 01159 consists of one fashion dangle with two charms. The fashion dangle is made of four metal rings, two metal chains, one plastic keychain and one plastic lock.
Item number 00684 consists of one fabric elastic bracelet and two charms. The fabric elastic bracelet is made of one plastic elastic band, two metal rings, one plastic Lucky Bee Bee logo charm, one breakaway clasp and two plastic beads. The charms are up of made two metal clasps, two metal rings and two metal charms.
Item number 01197 consists of one triangle style necklace and three charms. The triangle style necklace is made up of four metal chains, four metal rings and one breakaway clasp. The charms are made up of three metal clasps, three metal rings and three plastic charms.
Item number 06013 consists of one bracelet and four charms. The bracelet is made up of two metal chains, one metal ring, one plastic Lucky Bee Bee logo charms and one plastic breakaway clasp. The chains are made up of four metal clasps, four metal rings and four plastic charms.
Item number 04338 (show case travel bag) is a container similar to a jewelry roll. It is intended to contain a collection of children’s charms. It is constructed with a front surface of man-made textile material. The backside has 13 open pockets of clear PVC plastic sheeting material. It is designed for the safe transport and protection of charms, rings, and similar items. The container, when folded, is secured by a string closure and the charms are made up of two metal clasps, two metal rings and two plastic charms.
Item number 00170 is a child’s novelty handbag (charming carry along) constructed with an outer surface of man-made textile material. It is designed and sized to contain the small personal effects normally carried on a daily basis. It features a textile-lined storage compartment with a zippered pocket on a sidewall. The bag secures with a nylon zipper closure and has a single shoulder strap. The front exterior of the bag has a small open patch pocket. The bag measures approximately 10.5” (W) x 6” (H) x 3” (D). The charms are made up of two metal clasps, two metal rings and two plastic charms.
Under the Harmonized Tariff Schedule of the United States (HTSUS), General Rule of Interpretation (GRI) 3(b), states in part that composite goods made up of different components are to be classified as if consisting of the component which gives the good its essential character. The factor or factors which determines essential character will vary with the good. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material or component in relation to the use of the good.
It is the opinion of this office that item numbers 01159, 01197, and 06013 are composite goods, with the essential character imparted by the base-metal for each of these items. These items are not toys, as they are not principally used for amusement, but rather worn for personal adornment; items of imitation jewelry are classified in heading 7117 of the HTSUS.
It is the opinion of this office that item number 00684 is a composite good, with the essential character imparted by the fabric bracelet. These items are not toys, as they are not principally used for amusement, but rather worn for personal adornment; items of imitation jewelry are classified in heading 7117 of the HTSUS.
GRI 3(b) further states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The Explanatory Notes (ENs) to the HTSUS may be utilized to determine what is a "set put up for retail sale". The ENs provide a three-part test for "goods put up in sets for retail sale":
For the purposes of this Rule, the term “goods put up in
sets for retail sale” shall be taken to mean goods which:
(A) consist of at least two different articles which are
prima facie, classifiable in different headings....;
(B) consist of products or articles put up together to meet
a particular need or carry out a specific activity; and
(C) are put up in a manner suitable for sale directly to
users without repackaging (e.g., in boxes or cases or
on boards).
The showcase travel bag and charming carry along handbag, both with charms fulfills the requirements of (A), (B) and (C) above, in that the bags are classified in heading 4202 of the HTSUS and the charms are classified in heading 7117 of the HTSUS; are put up to carry and showcase Lucky Beebee’s charms and accessories; and are directly suitable for retail sales. It is our opinion that items, 04338 and 01170 are sets, with the essential character imparted by the man-made textile material of the bags.
The applicable subheading for 01159, 06013, and 01197, 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 item number 00684, 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.
The applicable subheading for item 04338 will be 4202.92.9026, HTSUS, which provides for “other containers and cases, with outer surface of textile materials, other, other, of man made fiber.” The duty rate will be 17.6 % ad valorem.
The applicable subheading for item 01170 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials.” The rate of duty will be 17.6% 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