CLA-2-39:OT:RR:NC:N4:421
Ms. Colleen O’Shea-Moran
Darice Inc.
13000 Darice Parkway, Park 82
Strongsville, OH 44149
RE: The tariff classification of novelty trim from China
Dear Ms. O’Shea-Moran:
In your letter dated June 5, 2013, on behalf of Lamrite West Inc., you requested a tariff classification ruling.
A sample was submitted with your letter and is being returned as you requested. Item DT43210, marketed as “Bling on a Roll,” is described in your letter as both rhinestone mesh and silver plastic mesh. It consists of a roll of trim that measures approximately 1.5 inches in width by 10 yards in length. The trim is made by lining up polyester yarns in a grid pattern and creating polypropylene plastic discs at the interstices of the yarns in a molding process. The yarns are not woven, knit or otherwise intertwined, but become connected with the discs during the molding process. The discs formed in this process have a multi-faceted concave top surface and a flat bottom. The entire trim is then electroplated so that it has a silver color. When light shines on the surface, the trim gives the impression of being decorated with faceted clear rhinestones. As noted on the packaging, “The rhinestones are an optical illusion, created by a series of concave, multi-faceted metallic gems.” The product is marketed for use as trim that can be cut to both length and width. The imported width consists of six rows of the “gemstones.” The packaging depicts the trim cut into different widths for different applications, including a single row of gemstones used to decorate the rim of a glass and multiple rows of gemstones used to decorate the tiers of a dessert stand or the edge of a table.
You suggest classification in subheading 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…imitation gemstones. While subheading 3926.90.4000, HTSUS, provides for imitation gemstones, it does not provide for articles that are made of imitation gemstones. The faceted discs are not designed for or capable of use as individual imitation gemstones. The imported product is novelty trim, decorated with faceted plastic discs or imitation gemstones, that can be cut to length and width for use in a variety of craft activities.
The applicable subheading for the “Bling on a Roll” decorative trim will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division