CLA-2-71:OT:RR:NC:N4:433
Brett Stewart
Customs Compliance Specialist
Michaels
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of an “award badge” pin from China.
Dear Mr. Stewart:
In your letter dated July 2, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
A sample was submitted of an award badge pin. The badge is a round, plastic substrate button covered by a thin metal face. Affixed to the entire metal face of the button is pink adhesive paper with the phrase “Mom to be” printed on it. On the back of the button there is a base metal pin. Forming the flower petal of the award badge is a pink woven polyester fabric which surrounds the button. Attached to the back of the flower petal there are two overlapping woven polyester fabric strips, one, purple, and the other one, white with purple and pink polka dots, which extend downward from the flower petal.
You suggest in your ruling request that the award badge should be classified under 7117.90.7500, with a duty rate of free. You further suggest that the plastic component, the substrate button, imparts the essential character to the award badge. No reason was provided to substantiate that the plastic substrate button imparts the essential character to the award badge.
The award badge is composed of different components, and is therefore, considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
In this case, the metal that covers the substrate button imparts the essential character to the award badge. It is the metal that allows for the paper bounded, printed message of the award badge, to be displayed upon its surface. Further, the metal provides added strength to the plastic substrate button and the metal pin provides the means to wear the badge. This is consistent with New York Ruling number NY H83202 dated July 10, 2001.
The applicable subheading for the award badge, 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.
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,
Thomas J. Russo
Director
National Commodity Specialist Division