CLA-2-83:OT:RR:NC:N4:414
Category: Classification
Tariff NO.: 8306.29.0000
Mr. William J. Maloney
Sandler, Travis & Rosenberg, P.A.
551 5th Avenue
Suite 1100
New York, NY 10176
RE: The tariff classification of a do-it-yourself decorating kit for footwear from China
Dear Mr. Maloney:
In your letter dated October 27, 2015 you request a tariff classification ruling on a do-it-yourself decorating kit for footwear on behalf of Deckers Outdoor Corporation. A sample of the kit was furnished with your letter and is being retained by this office.
The product is a do-it-yourself kit for decorating footwear consisting of the following items: square base metal studs in gold and silver, square plastic rhinestones in black and silver, a 0.18 Fl. Oz. tube of adhesive, three manmade fiber embroidery patches that are approximately 7/8 of an inch by 7/8 of an inch in dimension, a plastic stencil approximately 5½ inches by 2½ inches in dimension, and two permanent gold and silver metallic marker pens. The kit will be imported packaged ready for retail sale and all of the items in the kit are intended for the purpose of decorating footwear.
The do-it-yourself decorating kit for footwear is considered to be a good put up in sets for retail sale under General Rule of Interpretation 3 (b). The essential character of the do-it-yourself shoe decorating kit is imparted by the gold and silver square base metal studs, due to the number of metal studs contained in the kit, their decorative nature, and the value of the metal studs.
You propose classification of the subject do-it-yourself kit for decorating footwear in subheading 8308.90.3008, Harmonized Tariff Schedule of the United States (HTSUS), which provides for beads and spangles of base metal. Miriamwebster.com describes a bead as “a small piece of material pierced for threading on a string or wire (as in a rosary),” and a spangle as “a small, shiny piece of metal or plastic that is used to decorate clothing.” Google defines a spangle as “a small thin piece of glittering material, typically used in quantity to ornament a dress; a sequin.” This office finds that the square metal studs included in the set do not meet the definitions of beads nor spangles. In addition, Explanatory Note 83.08 indicates that this heading excludes (a) ornaments, other than buckles, for hats, handbags, shoes, belts, etc. Accordingly, the subject set cannot be classified in heading 8308, HTSUS. The do-it-yourself decorating kit for footwear will be classified under heading 8306, HTSUS.
The applicable subheading for the do-it-yourself decorating kit for footwear will be subheading 8306.29.0000, HTSUS, which provides for other ornaments, of base metal: other ornaments and parts thereof: other. The rate of duty will be free.
Regarding the adhesive, this merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website, www.epa.gov.
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 Kiefer at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division