CLA-2-39:OT:RR:NC:N4:433
Tonja Davenport
Customs Senior Analyst
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of phone and sneaker gem kits from China.
Dear Ms. Davenport:
In your letter dated August 27, 2015, you requested a tariff classification ruling. Illustrative literature was provided.
Two samples were submitted, and will be returned to you. Sample 1 is identified on the blister card by reference number US3-0517, and is called “Style my way! Sparkle & Gem Phone.” Sample 2 is identified on the blister card by reference number US3-0518, and is called “Style my way! Sparkle & Gem Sneakers.”
SKU # 1-659-3601 is identified as the “Toy Gem Phone and Sneaker Kit.” This product will be imported in four assortments, 2 sneaker kits and 2 phone kits, with each kit packaged on a blister card and ready for retail sale.
The first sample, Sparkle and Gem Phone, includes one gem applique, glue and one bag of rhinestones. The imitation gemstones appear to be made of plastic. The gem applique includes two designs, that of a butterfly and that of a peace symbol. This kit is used to decorate a cell phone, and is intended to be used by children 6 years of age and older.
The second sample, Sparkle and Gem Sneakers, includes two gem appliques and glitter glue. The imitation gemstones appear to be made of plastic. The gem appliques are assorted colors of adhesive rhinestone, which form two designs, that of a heart and that of a peace sign. This kit is used to decorate sneakers, and is intended to be used by children 6 years of age and older.
We note that the product has an overall identification of the “Toy Gem Phone and Sneaker Kit,” however, it is our opinion that the merchandise concerned, which comes in four assortments, is not principally designed for amusement. As such, the “Style my way! Sparkle & Gem Phone” and the “Style my way! Sparkle & Gem Sneakers” are not classifiable within the toy provisions of heading 9503 of the Harmonized Tariff System of the United States (HTSUS).
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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 repacking. 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.”
We find that the three criteria above (a, b and c) have been met for establishing that the phone and sneaker gem kits are “sets” for tariff purposes. As the imitation gemstones made of plastic create the visual onto which the designs are affixed to the phone or sneakers, this office finds that the imitation gemstones impart the essential character to the phone and sneaker gem kits.
The applicable subheading for the phone and sneaker gem kits will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Imitation gemstones.” The rate of duty will be 2.8% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division