Ms. Teresa Petz
International Assistant Manager
Hobby Lobby International
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of buttons from China
Dear Ms. Petz:
In your letter dated April 5, 2016 you requested a tariff classification ruling.
Five styles of buttons were submitted with your ruling request letter. Each style of button is mounted onto a header card, with two buttons per card. One button from each style will be retained by this office and the other button from each style will be returned to you as requested.
Style 1005255, the silver metal rhinestone pearl buttons, are 3/4 inch (19mm) buttons. The buttons have a single faux pearl surrounded by small rhinestones. These buttons have a copper setting which is nickel plated. The faux pearl is made of acrylonitrile butadiene styrene (ABS) plastic and the rhinestones are made of glass.
Style 1005081, the silver metal rhinestone pearl buttons, are 7/8 inch (22mm) buttons. The buttons have 11 small faux pearls intermixed with rhinestones. These buttons have a copper setting which is nickel plated. The faux pearls are made of ABS plastic and the rhinestones are made of glass.
Style 410530, the silver metal rhinestone buttons, are 1-1/16 inch (27mm) buttons. The buttons have eight blue stones and nine green stones. These buttons have a copper setting which is nickel plated. The blue stones are made of ABS plastic and the green stones are made of glass.
Style 1004969, gold metal rhinestone pearl buttons, are 7/8 inch (22mm) buttons. The buttons have five faux pearls and a cluster of very small rhinestones in the center. These buttons have a zinc alloy setting. The pearls are made of ABS plastic and the rhinestones are made of glass.
Style 418368, pewter metal rhinestone buttons, are 13/16 inch (20mm) buttons. The buttons have 12 larger rhinestones at the outside edge and 7 smaller rhinestones in the center. These buttons have a zinc alloy setting. The rhinestones are made of glass.
In your letter, you suggest that the styles which contain ABS plastic are classified under subheading 9606.21.6000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for buttons of plastic, not covered by textile material and that the styles which are composed of glass and zinc alloy are classified under subheading 9606.22.0000, HTSUS, which provides for buttons, of metal, not covered with textile material.
Classification is determined in accordance with the General Rules of Interpretation (GRIs) of the Harmonized Tariff Schedule. In this situation, we are applying GRI 3 and GRI 6.
GRI 3(b) relates to composite goods and provides the following:When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.GRI 6 provides the following: For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
Styles 1005255, 1005081, 410530 and 1004969 are composed of ABS plastic and glass with settings of either copper plated with nickel or zinc alloy. Style 418368 is composed of glass with a zinc alloy setting. In our opinion, the ABS plastic pearls of styles 1005255, 1005081, 1004969 and the ABS plastic stones of style 410530 impart the essential character to these buttons. The glass rhinestones of style 418368 impart the essential character to these buttons.
The applicable subheading for Styles 1005255, 1005081, 410530 and 1004969 will be 9606.21.6000, HTSUS, which provides for Buttons: Of plastics, not covered with textile material: Other. The rate of duty will be 4.7 percent ad valorem.
The applicable subheading for Style 418368 will be 9606.29.6000, HTSUS, which provides for Buttons: Other: Other. The rate of duty will be 2.9 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 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 Barbara Kiefer at firstname.lastname@example.org.
Deborah C. Marinucci
National Commodity Specialist Division