CLA-2-83:OT:RR:NC:N1:121
Ms. Laurie Lewis
Liz Claiborne Inc.
One Claiborne Avenue
North Bergen, NJ 07047
RE: The tariff classification of keepsake boxes from Thailand and a holiday pin from China
Dear Ms. Lewis:
In your letter dated September 29, 2010, you requested a tariff classification ruling. Two of the samples you submitted will be retained by this office, the remaining three samples will be
returned to you.
The merchandise under consideration is four decorative keepsake boxes and one holiday pin. The base of each keepsake box and the back of the pin are stamped with the name “Monet.”
The keepsake boxes are made of colorful epoxy coated base metal. The first keepsake box is described as a Multi/Gold Snowman, which measures approximately 2 inches tall by 1-1/2 inches wide. It is painted white with a green scarf and black top hat and has a magnetic hinged opening below its scarf. The next keepsake box is described as a Multi/Gold Fireplace, which measures approximately 2 inches wide by 1-1/2 inches high. It is decorated with a painted garland and stockings and has a hinged magnetic opening at its center. The third keepsake box is described as a Multi/Gold Stocking, which measures approximately 2-1/2 inches high by 1-1/2 inches wide. It is painted red and white with gold snowflakes and has various painted toys and a hinged magnetic opening on top. The last keepsake box is described as a Multi/Gold Sleigh, which measures approximately two inches long by 1-1/2 inch high by 1 inch wide. It is painted gold with various multicolored toys on top and is decorated with several glass rhinestones.
The last article under consideration is described as a Multi/Gold Holiday Wreath. It is a gold colored broach in the shape of a wreath that measures approximately 1-3/4 inches in diameter. It is made of base metal and decorated with a base metal bow covered in glass and cubic zirconia rhinestones.
This office disagrees with your proposal that this merchandise should be classified in subheading 9505.10, Harmonized Tariff Schedule of the United States (HTSUS), as articles for Christmas festivities and parts and accessories thereof, due to their holiday nature. Per the importer’s website, the keepsake boxes are designed to store charms, rings, jewelry, etc. Such trinket boxes, although highly decorative, serve a secondary utilitarian purpose and are excluded from classification as a festive article per Note 1 (v) to Chapter 95 and Explanatory Note 95.05 (A). Additionally, the snowman keepsake box is not classifiable as a festive article because a generic snowman is not a recognized festive motif. Decorative pins are more specifically provided for as jewelry than as festive articles; therefore, the holiday wreath pin is not classifiable as a festive article.
The keepsake boxes are small in size and their storage capacity is extremely limited, accordingly, we find that their usefulness is secondary to their ornamental or fancy character. The applicable subheading for the base metal keepsake boxes will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free.
The Explanatory Notes to the HTSUS, in pertinent part, provide that synthetic and reconstructed semiprecious gemstones, consisting partly of such material, are classifiable within heading 7116, HTSUS. Accordingly, classification of the holiday wreath pin decorated with cubic zirconia rhinestones falls to 7116.20.0580, HTSUS, if valued not over $40 per piece or 7116.20.1580, HTSUS, if value over $40 per piece. The rate of duty will be 3.3 percent ad valorem or 6.5 percent ad valorem respectively.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division