CLA-2-96:RR:NC:SP:233 J83785
Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of a body jewel, barrettes and a key ring from China.
Dear Ms. Grego:
In your letter dated April 21, 2003, you requested a tariff classification ruling.
The submitted sample, Dollar Tree SKU 815497 item #80517C – Up To Date Jewelry Fashion Assortment, consists of one plastic adhesive body jewel, two metal and textile barrettes, and a metal split metal key ring with a diameter of about 1”, attached by a short metal chain to a pair of mini ballerina slippers. The items are retail packed on a blister display card. The assortment is valued at $.40.
The Explanatory Notes to the Harmonized Tariff System 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 2 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.
SKU 815497 item #80517C - Up To Date Jewelry Fashion Assortment is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
Your sample is being returned as requested.
The applicable subheading for the body jewel will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.
The applicable subheading metal and textile barrettes will be 9615.19.6000, HTS, which provides for “Combs, hair-slides and the like…Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the key ring will be 7326.20.0070, HTS, which provides for “Other articles of iron or steel: Articles of iron or steel wire, Other.” The rate of duty will be 3.9 % ad valorem.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division