CLA-2-71:OT:RR:NC:4:433
Joseph Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RH 02895
RE: The tariff classification of a Valentine Button from China.
Dear Mr. Kenny:
In your letter dated September 25, 2018, you requested a tariff classification ruling on behalf of CVS Pharmacy, Inc. A product description and sample were submitted for review.
CVS item #266518, identified as the “Valentine Button,” is a tin pin-on button that is approximately one and a half inches in diameter. On the face of the button is the phrase “Be My Unicorn” along with an artistic representation of a unicorn, a heart, and a rainbow. The base is plastic with a tin pin. For display purposes, the pin-on button is packaged with a thin paperboard backer printed with the words “To” and “From.” The breakdown by weight is 50% polystyrene plastic, 30% tin plated steel, and 20% paper. The picture is designed to appeal to children and commonly distributed in a group setting. Space allows for a child to fill in the name of the sender and recipient. A child can wear the pin-on button on his or her clothing, backpack, or the like. A package of 8 pin-on buttons will be offered for retail sale.
In your ruling request you propose classification of the pin-on buttons in subheading 7117.90.6000, HTSUS, “Toy jewelry” valued over 20 cents per dozen pieces or parts; alternatively, you offer 7117.90.7500, HTSUS, “Toy jewelry” valued over 20 cents per dozen pieces or parts: Other: Of plastic. This office disagrees. To be considered toy jewelry the article must be imitation jewelry as defined in Note 9(a) and 11 to Chapter 71, HTSUS, and manifest substantial play value. The instant items’ physical characteristics indicate they are intended to be principally used as articles of personal adornment. Although the pin-on button may be primarily marketed to children, they do not otherwise manifest substantial play value.
The applicable subheading for the tin pin-on buttons will be 7117.90.9000, which provides for Imitation Jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other. The rate of duty will be 11 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 the World Wide Web at https://hts.usitc.gov/current.
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 classification of the jewelry, contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division