CLA-2-71:OT:RR:NC:N4:433
Regina Woody
Classification Coordinator
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of leis from China.
Dear Ms. Woody:
In your letter dated October 25, 2013, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item number 193391, Wristlet-Silk Flower, are four leis attached to a blister card. The blister card identifies the item as the 4-count Wristlets. The item is comprised of 24 multi-colored woven polyester flowers. Two flowers of identical color are strung together on a polyamide fiber string in repeating patterns of dual alternating colors, thus forming each of the wrist leis. Each set of two flowers is separated by a clear polypropylene straw. Each of the wristlets measure approximately 3-inches in diameter. This item is meant to be worn around the wrist. Company provided material breakdown figures indicate that the weight and cost of the woven polyester flowers exceeds that of the other materials. Upon physical handling of the samples, each flower is constructed of one piece of material.
Item number 337428, Lei-Silk Flowers-88 Petals, is a singular lei attached to a blister card. The blister card identifies the item as the Tropical Lei. The item is comprised of 88 multi-colored woven polyester flowers. Two flowers of identical color are strung together on a polyamide fiber string in repeating patterns of dual alternating colors, thus forming the lei. Each set of two flowers is separated by a clear polypropylene straw. The Tropical Lei is approximately 16-inches in diameter. This item is meant to be worn around the neck. Company provided material breakdown figures indicate that the weight and cost of the woven polyester flowers exceeds that of the other materials. Upon physical handling of the sample, each flower is constructed of one piece of material.
Item number 413245, Lei-Silk Flowers-Orange, are three leis attached to a blister card. The blister card identifies the item as the 3-count Tropical Leis. The item is comprised of 72 woven polyester flowers. Each flower is color dyed to either bright orange or yellow with orange tips. Two flowers are strung together in an alternating color pattern on a polyamide fiber string. Two sets of two orange flowers are strung together alternating between one set of two yellow flowers with orange tips, thus forming the lei. Each set of two flowers is separated by a clear polypropylene straw. Each of the Tropical Leis is approximately 14-inches in diameter. This item is meant to be worn around the neck. Company provided material breakdown figures indicate that the weight and cost of the woven polyester flowers exceeds that of the other materials. Upon physical handling of the samples, each flower is constructed of one piece of material.
Item number 438184, Lei-Silk Carnation Flower, are three leis attached to a blister card. The blister card identifies the item as the 3-count Tropical Leis. The item is comprised of 56 woven polyester flowers. Two flowers of identical color are strung together on a polyamide fiber string in repeating patterns of dual alternating colors, thus forming the lei. Each set of two flowers is separated by a clear polypropylene straw. Each of the Tropical Leis is approximately 14-inches in diameter. This item is meant to be worn around the neck. Company provided material breakdown figures indicate that the weight and cost of the woven polyester flowers exceeds that of the other materials. Upon physical handling of the samples, each flower is constructed of one piece of material.
Item number 593897, Leis-Plastic-Fringe, are six leis attached to a blister card. The blister card identifies the item as the 6-count Tropical Leis. Each of the leis is a different color comprised of many layers of polyethylene sewn together with polyester string. The edges of the polyethylene are cut to create a fringe effect. Each of the Tropical Leis is approximately 12-inches in diameter. This item is meant to be worn around the neck. Company provided material breakdown figures indicate that the weight and cost of the polyethylene exceeds that of the string. Upon physical handling of the samples, each flower is constructed of one piece of material.
When terms are not defined in the Harmonized Tariff Schedule of the United States (HTSUS) or the ENs to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
Multiple source dictionaries define a {lei} as a garland of flowers (especially or usually) worn around the neck. Leis are decorative and often given as a symbol of affection. It is common today to find leis made of either real or artificial flowers, or made of other man-made materials giving flower-like appearances. As the items are not classified elsewhere in the Nomenclature, including heading 6702, HTSUS, which does not include artificial flowers obtained in the one piece, we are of the opinion that the leis fall within the class or kind of good designated as necklaces or bracelets within the meaning of imitation jewelry of heading 7117, HTSUS – see Legal Notes 11 and 9 (a) to Chapter 71, HTSUS.
In a dispositive decision for Christmas lapel pins and earrings and Halloween earrings, the Federal Circuit Court in Russ Berrie & Company, Inc. v. United States, Slip Op. 04-1084, 2004 U.S. App. LEXIS 18226 (Fed. Cir. August 27, 2004) considered whether jewelry items (lapel pins and earring sets) reflecting Christmas and Halloween themes, which did not contain precious metals, or precious or semi-precious stones, should be classified as “imitation jewelry” of heading 7117, Harmonized Tariff Schedule of the United States (HTSUS), or as “festive articles” of heading 9505, HTSUS. The Court found that the Christmas and Halloween theme jewelry articles were more specifically classified as “imitation jewelry” in heading 7117 of the HTSUS.
We find that leis in general are flower garlands, made from real or artificial flowers, or made from other man-made materials, worn chiefly around the neck (also worn around the wrist) for personal adornment, much like the purpose of imitation jewelry of heading 7117, HTSUS. When leis are worn around the neck they are similar in fashion to necklaces and when leis are worn around the wrist they are similar in fashion to bracelets. Consistent with Russ Berrie & Company, Inc. v. United States, we are of the opinion that heading 7117, HTSUS, more specifically describes the leis of the merchandise concerned.
The applicable subheading for item numbers 193391, 337428, 413245 and 438184, imitation flower leis made essentially of woven polyester, will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem.
The applicable subheading for item number 593897, flower-like lei made essentially of polyethylene, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division