CLA-2-83:OT:RR:NC:N1:121
Mr. Mathew Samuel
Michaels Stores Procurement Company, Inc.
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of beads from China
Dear Mr. Samuel:
In your letter dated August 28, 2014, you requested a tariff classification ruling. The submitted sample will be returned per your request.
The product under consideration, item number 92122, is described on the hangtag as “Glass/metal black angels.” This composite good consists of various beads strung together to form 10 separate angels. Each angel consists of four specific beads: a flat zinc bead that forms a halo, a round black glass bead that forms the head, a zinc bead designed and shaped like a pair of wings and a faceted black glass bead that forms the body. The beads are strung on a temporary plastic cord for use in jewelry making.
You state that the zinc and glass beads each provide 50 percent of the weight and approximately 50 percent of the cost of the product. In your letter you suggest classification in either subheading 7018.10.5000, Harmonized Tariff Schedule of the United States (HTSUS) as glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares or in subheading 8308.90.0000, HTSUS, as beads and spangles of base metal.
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance.
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.
The “glass/metal black angels” are comprised of glass beads of heading 7018, HTSUS, and zinc beads of heading 8308, HTSUS. We find that neither the glass beads nor the zinc beads impart the essential character of the subject item. GRI 3(c), HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. In this particular case, the heading for the zinc beads appears last in numerical order and as such will be classified in the heading that provides for zinc beads.
The applicable subheading for item number 92122 will be 8308.90.3000, HTSUS, which provides for “Clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like and parts thereof, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets of base metal; beads and spangles of base metal: Other, including parts: Beads and spangles of base metal.” The rate of duty will be free.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division