CLA-2-71:OT:RR:NC:N4:433
Janet Pendris
Hampton Direct, Inc.
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a scarf bow maker from China.
Dear Ms. Pendris:
In your letter dated September 29, 2009, you requested a tariff classification ruling. As requested, the submitted samples will be returned to you.
Two samples have been submitted of style number 71480 described as Scarf Bow Makers. The scarf bow makers are 2 inches in diameter and are composed of 100% stannum, which is a base metal of tin. The bow makers are gold or silver plated. The bow maker can accommodate scarves up to 28 inches by 60 inches. This item is packaged with instructions on how to tie a scarf into a bow.
The Explanatory Notes provide the official interpretation of the Harmonized Tariff Schedule at the international level. The Explanatory Notes for Chapter 71 state the following: "Metal clad with precious metal, as defined in this chapter, should not be confused with base metals plated with precious metals by electrolysis, vapor deposition, spraying, or immersion in a solution of salts of precious metals, etc." In sum, gold or silver plating is a coating of precious metal, and gold or silver cladding is a mechanical bonding of a precious metal to a base metal. Accordingly the scarf bow makers are imitation jewelry.
The applicable subheading for the scarf bow maker will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other.” The rate of duty will be 11% 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 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