CLA-2-71:OT:RR:NC:N4:433
Moshe Kinn
Ramsgate & Oakland Ltd.
2 Orchard Street
Manchester, Lancashire M6 6FL
England
RE: The tariff classification of craft kit from England.
Dear Mr. Kinn:
In your letter dated October 28, 2010, you requested a tariff classification ruling.
Illustrative and descriptive literature describe the item as a make your name – necklace. The craft kit consists of nickel (base metal) plated ball chain/s made in England or waxed cotton shoelace/s made in China; nickel or brass (base metal) plated or enameled alphabet beads made in Portugal; plastic spacer beads (no country of origin indicated); and a 32 and 12 compartment Raaco sorter box made in Denmark. The 32 compartment sorter box appears to have been modified with 29 identifying symbols corresponding to the placement of one particular letter and three generic compartments for the placement of jewelry findings. The 12 compartment sorter box is obscured so that no visual can be made of the inside content of the compartments. Photos indicate that the alphabet beads are ornamental representations of Israeli and English letters along with symbols of the Star of David and hearts. It is also stated that the chains can be easily cut to make bracelets.
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) 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. Under the principle of GRI 2 (a), goods imported in an unassembled condition, having the essential character of the completed article, are to be classified as the assembled article.
The parts of this kit with the modified 32 compartment sorter box (excluding the 12 compartment sorter box), imported together, constitute unassembled imitation jewelry falling within the meaning of heading 7117, HTSUS. Legal Notes, 11 and 9 (a) to Chapter 71, HTSUS, define “article of jewelry” to mean any small object of personal adornment: for example rings, bracelets, necklaces, brooches, earrings and pendants. Based on GRI 2 (a) of the HTSUS, the make your name – necklace, adorned primarily with nickel or brass metal lettering is classifiable as imitation jewelry of base metal under heading 7117, HTSUS. See New York Rulings: NY 854080 dated July 25, 1990 and NY 857144 dated October 30, 1990, N070037 dated august 12, 2009 and N084160 dated December 4, 2009.
The applicable subheading for the 32 compartment sorter box, make your name – necklace, 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.
Not enough information was provided on the 12 compartment sorter box, including its contents, and whether or not the smaller box is packaged together or separately from that of the larger box for retail sales. Please provide additional information on the smaller sorter box, including its contents, and any marketing or advertising literature on the make your name – necklace, so that we may issue a ruling on this item, or both items if packaged together.
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