CLA-2-71:OT:RR:NC:N4:433
Brian G. Pearce
CVS On-site Import Client Liaison
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of “Love Buttons” from China.
Dear Mr. Pearce:
In your letter dated October 26, 2010, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item number 819116 is described as a set of four “Love Buttons” with romantic sentiments and motifs printed on them for Valentine’s Day. Each button is made from tin, has a back plate made from plastic, and has a metal pin back, a.k.a. bar pin, as a means of closure. These buttons come in four assorted styles: (Love), (XOXO), (Frog with Hearts), and (Bear Holding a Heart). They will be packaged in a clear poly-bag with a header card that says “Love Button Set”.
Section XIV to the Harmonized Tariff Schedule of the United States (HTSUS), specifically Chapter Note 71, Note 11 and 9(a), defines the expression imitation jewelry as any small objects of personal adornment, for example rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia – not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
These pins can be removed from their packaging and worn by individuals, either directly by affixing to garments or indirectly by means of affixing to headgear, lanyards or other types of personal wear. It is our opinion that the button pins are akin to imitation jewelry, brooches, classifiable in heading 7117, of the HTSUS. See New York Rulings H81403 dated June 4, 2001 and N048058 dated January 27, 2009.
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, 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, HTSUS
The applicable subheading for the Love Buttons, 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: 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