Geodis USA, Inc.
One CVS Drive
Woonsocket, RH 02921
RE: The tariff classification of Valentines, Bracelets and Pins from China
Dear Mr. Kenny:
In your letter, dated September 20, 2018, you requested a tariff classification ruling on behalf of CVS Pharmacy, Inc. Product descriptions and samples were submitted for our review. The samples will be returned, per your request.
CVS item #277586, “Valentine trinket card with Button,” consists of paper valentines printed with words and pictures designed to appeal to children and commonly distributed in a group setting. For example, “No Bones About it, you’re my valentine,” with a drawing of dinosaur bones. Spaces allow for the child to fill in the name of the sender and recipient. Attached to each valentine is a round, approximately one inch diameter, tin button with a pin mounted to the back. The face of each button is decorated with a design matching the theme of the valentine. The child can wear the button on his or her clothing, backpack or the like. An assortment of six valentines with accompanying buttons are packaged together for retail sale.
CVS item #277573, “Valentine trinket card with bracelet,” consists of four paper valentines and bracelets packaged together for retail sale. The valentines are printed with words and pictures designed to appeal to children and commonly distributed in a group setting. Attached to each card is a friendship bracelet fashioned from man-made fiber threads with a zinc alloy charm. The charm matches the theme of the card, such as a dragonfly charm paired with the card message, “Come Fly with Me Valentine.”
To arrive at a classification, first we must determine whether the valentines with coordinating themed buttons and bracelets are to be considered a set for customs purposes. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The valentines and buttons/bracelets do consist of multiple articles classifiable under separate headings, specifically headings 4909 and 7117, HTSUS. They are packaged together for retail sale directly to the user. However, the components do not meet a particular need or carry out a specific activity. Rather, they are disparate items which do not qualify as a set. The valentine cards convey a printed greeting, while the jewelry is intended to be worn. Therefore, each item will be classified separately.
In your ruling request you propose classification of the buttons and bracelets in subheading 7117.19.6000, HTSUS, “Toy jewelry.” You further cite rulings you feel support this provision. This office disagrees. To be considered toy jewelry the article must be imitation jewelry as defined in Note 9(a) and 11 to Chapter 71, HTSUS, and manifest substantial play value. The instant items’ physical characteristics indicate they are intended to be principally used as articles of personal adornment. Although the button and bracelet may be primarily marketed to children, they do not otherwise manifest substantial play value.
The applicable subheading for the tin buttons and bracelets will be 7117.19.9000, 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 percent ad valorem.
The applicable subheading for the printed valentines will be 4909.00.4000, HTSUS, which provides for Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other. 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 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 classification of the cards, contact National Import Specialist Charlene Miller at [email protected]. If you have questions about classification of the jewelry, please contact National Import Specialist Dharmendra Lilia at [email protected].
Steven A. Mack
National Commodity Specialist Division