CLA-2-43:OT:RR:NC:N3:348
Ms. Maria E. Julia
Ann Inc.
7 Times Square
New York, NY 10036
RE: The tariff classification of calf hair bracelets from China.
Dear Ms. Julia:
In your letter dated May 8, 2012, you requested a tariff classification ruling. The samples will be returned to you, as requested.
The submitted sample, Style 290846, is a bracelet composed of calf hair. The bracelet measures approximately 8'' in length and 2 ¼'' in width. It contains a metal turnlock closure.
The submitted sample, Style 290849, is a wrap bracelet. The wrap bracelet is composed of calf hair leather and measures 16'' in length. The widest section of the bracelet measures approximately 1½'' and the narrowest section measures ¾''. It contains a metal turnlock closure. The bracelet is designed to be wrapped around the wrist several times.
You suggested that the classification for Style 290846 and 290849 should be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree with your proposed classification.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.
The merchandise at issue is a decorative item worn on the wrist that is similar to a piece of jewelry. Chapter 71, HTSUS, provides for imitation jewelry, among other articles. However, Note 3(f) to Chapter 71 excludes from that chapter articles of heading 4303 or 4304. The merchandise at issue, made wholly of furskin, is therefore excluded from Chapter 71.
Heading 4303, HTSUS, provides for clothing accessories. The term accessory is not defined in the tariff schedule or the Explanatory Notes. However, Webster's Third New International Dictionary, Unabridged (1986) defines accessory as "an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else.... any of various articles of apparel (as a scarf, belt, or piece of jewelry) that accent or otherwise complete one's costume."
The definition of accessory includes articles that add to the beauty of something else. Thus we see nothing in the definition of accessory or in the Explanatory Notes that would prohibit inclusion of a purely decorative article. The wrist bracelet is essentially a piece of jewelry that accents or otherwise completes clothing and therefore meets the definition of accessory.
The applicable subheading for Styles 290846 and 290849 will be 4303.10.0060, HTSUS, which provides for Articles of apparel, clothing accessories and other articles of furskin: Articles of apparel, clothing accessories, Other. The rate of duty will be 4% 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division