CLA-2-71:OT:RR:NC:N4:463
Mr. Paul Gooheen
K&C Fashion Trading, LTD.
54 WARWICK SQUARE
LONDON N/A SW1V 2AJ
United Kingdom
RE: The tariff classification of a key ring, alphabet charms and cell phone monogram letters from China.
Dear Mr. Gooheen:
In your letter dated September 23, 2019, you requested a tariff classification ruling on a key ring, alphabet charms, and monogram letters. We received photos, diagrams and a description of the items.
Item 1, gold plated key ring, is made of a length of 4.0mm stainless steel tube formed into a ¾ circle and capped on either end with a ball-shaped end cap, one end being treaded and thus removable. The key ring’s semi-elongated circular form measures 62.0 mm x 56.0 mm. The opening is 21.0 mm and the gold balls measure 9 mm. The gold (AU) finish is applied by a physical vaporization deposition (PVD) process.
Item 2, gold plated, balloon-style, alphabet charms, are hollow stamped stainless steel forms in the shape of individual balloon letters. The charms measure approximately 24 mm x 20 mm x 7.8 mm (H x D x W). At the top of each letter extends a 4 mm fitting from which the letter can be hung on the key ring. The gold (AU) finish is applied by a physical vaporization deposition (PVD) process.
Item 3, gold plated “handhug” customization letters, are stamped stainless steel forms in the shape of individual letters. Each letter is approximately 34 mm high and 5.3 mm thick and has a center slot of 1.5 mm wide. Each letter can slide via the center slot onto an elastic “handhug” that is attached to the back of a cell phone, providing the user with a way to securely hold the phone. The gold (AU) finish is applied by a physical vaporization deposition (PVD) process.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
Chapter 71, HTSUS, provides for natural or cultured pearls, precious or semiprecious stones, precious metals, metal clad with precious metal, and articles thereof; imitation jewelry; coin.
Chapter 71, Note 9, HTSUS, provides that for the purposes of heading 7113, the expression “articles of jewelry” means:
(a). Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia); and
b). Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pillboxes, powder boxes, chain purses or prayer beads).
Item 1, gold plated key ring, and item 2, gold plated alphabet balloon charms, shall be classified in 7113.20.5000, HTSUS, which provides for “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of base metal clad with precious metal: Other: Other.” The rate of duty will be 5.2% ad valorem
The applicable subheading for item 3, gold plated “handhug” customization letters, will be
8310.00.0000, HTSUS, which provides for Sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal, excluding those of heading 9405. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7113.20.5000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7113.20.5000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8310.00.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8310.00.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 ruling, contact National Import Specialist Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division