CLA-2-71:OT:RR:NC:N4:462
Joseph Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a light up necklace, rose headband, and a unicorn headband from China
Dear Mr. Kenny:
On November 26, 2019, you submitted a ruling request on behalf of your client, CVS Pharmacy, Inc. the classification of three items, a “light up Pride necklace”, “Pride Roses Headband”, and a “Pride Unicorn Headband”. Samples were provided and will be returned, as requested.
Item number 339495 is a necklace. It is heart-shaped, has a base metal body and a plastic face. It has 9 small LEDs that flash in a pattern when activated by the sliding switch on the back of the heart. It is held around the neck by a polyester cord attached to a base metal ring attached to the body of the pendant. The predominant material by both weight and value is in the metal heart shaped body. The value is above $.08 each.
Item number 391611 is a headband in the shape off a unicorn's horn. It also features ears made of pink felt with a sparkly plastic covering over the front and back. The horn is made from plastic foam covered with woven polyester fabric. There are floral decorations and a rainbow colored knitted spandex-type chin strap to hold it on the head.
Item number 391598 is a headband covered with six multicolored polyester roses. It has a polyester covered steel wire band that attaches the item to the wearers head, a ribbon tie. It is not designed to hold the hair in place. The polyester predominates by weight and value.
The applicable subheading for the heart-shaped necklace, item number 339495, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the unicorn headband, item number 391611, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 7117.19.9000 and 6307.90.9889, 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 subheadings 7117.19.9000 and 6307.90.9889, HTSUS, listed above.
The applicable subheading for the headband covered with six multicolored roses, item 391598, which derives its essential character from the polyester flowers, General Rule of Interpretation 3(b) noted, will be 6702.90.3500, HTSUS, which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Of man-made fibers.” The rate of duty is 9 percent ad valorem.
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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division