CLA-2-71:OT:RR:NC:N4:433
Esta Knipper
A.J. Arango, Inc.
1516 E. 8th Avenue,
Tampa Florida 33605
RE: The tariff classification of jewelry kits from China.
Dear Ms. Knipper:
In your letter dated July 23, 2009, on behalf of Cousin Corporation, you requested a tariff classification ruling. As requested, the samples will be returned to you.
Item 61242-01 is a “fashion accessories” – Hemp and Shell Jewelry Kit. The item consists of wood beads, shells, hemp cord, and an open jump ring. This kit can create necklaces, bracelets and anklets. Marketing literature within the blister packaging states that the kit is “not a toy: not intended for children under 14 years.”
Item 23337 is a “Beyond Beautiful” – Autumn Warmth Jewelry Kit. The item consists of 2 pendants, 428 beads, 76 findings (component parts or materials used in making jewelry), 5 feet of suede cord, five feet beading wire, and five feet of stretch cord. The beads and pendants are stated to be made of plastic. This kit can create four necklaces, six stretch bracelets and four earring sets. Marketing literature printed on the box states that the kit is “not a toy: not intended for children under 15 years.”
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order.
GRI 2(a) provides that goods imported in an unassembled condition are to be classified as the assembled article. GRI 2(a) states that:
Any reference in a heading to an article shall be taken to include a reference
to that article incomplete or unfinished, provided that, as entered, the incomplete
or unfinished article has the essential character of the complete or finished article.
It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The parts of both kits constitute unassembled imitation jewelry within the scope of HTSUS, Heading 7117, as defined by Legal Note 11 and 9 to Chapter 71, which defines “article of jewelry” to mean any small object of personal adornment: for example rings, bracelets, necklaces, brooches, earrings and pendants.
Item 61242-01, Hemp and Shell Jewelry Kit, is composed of wooden beads and shells, and has no base metal or plastic parts. Based on GRI 2(a) of the HTSUS, the Hemp and Shell Jewelry Kit adorned foremost with shells is classified as imitation jewelry, other than of plastic.
Item 23337, Autumn Warmth Jewelry Kit, contains base metal beading wire and other wires that are either completely or predominantly obscured by the addition of plastic beads and pendants and findings that adorn the completed necklaces, bracelets and earrings. Based on GRI 2(a) of the HTSUS, the Autumn Warmth Jewelry Kit adorned primarily of plastic beads with the addition of pendants and findings, is classified as imitation jewelry of plastic.
The applicable subheading for item 61242-01, Hemp and Shell Jewelry Kit, 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 23337, Autumn Warmth Jewelry Kit, will be 7117.90.75.00, 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 plastic.” 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,
Robert B. Swierupski
Director
National Commodity Specialist Division