CLA-2-71:OT:RR:NC:N4:433
Anita K. Lee
Global Trade Compliance Director
Crocs Inc.
7477 East Dry Creek Parkway
Niowt, CO 80503
RE: The tariff classification of charms from China.
Dear Ms. Lee:
In your letter dated March 30, 2012, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Samples 1 is a Jibbitz™ Charm made of plastic, lights-up, and is in the form of the United States. Sample 2 is a Jibbitz™ Charm made of plastic and is in the form of a frog. Sample 3 is a Jibbitz™ Charm made of base metal and is in the form of three flower petals connected together. Sample 4 is a Jibbitz™ Charm made of base metal and is in the form of a singular flower petal. These charms are exclusively made to insert into the holes of Crocs’ footwear, and are removable at any time.
Legal Note 11 {heading 7117: imitation jewelry} in conjunction with Legal Note 9 (a) {heading 7113: jewelry of precious metal or of metal clad with precious metal} to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings, pendants, pins, and the like – not incorporating precious metal or metal clad with precious metal, except as minor constituents. The Explanatory Notes (ENs) to the HTSUS, in relevant part, further provide in heading 7117, as incorporated through the ENs of heading 7113 (A), that “articles of jewelry” also include ornaments for handbags; buckles and slides for belts, shoes, etc…. Accordingly, we are of the opinion that these charms are decorative ornaments of imitation jewelry that attach to footwear, and are used for purposes of adorning the individual, and therefore are classifiable in heading 7117, HTSUS.
The applicable subheading for Samples 1 and 2, made of plastic, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.
The applicable subheading for Samples 3 and 4, made of base metal, 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,
Thomas J. Russo
Director
National Commodity Specialist Division