CLA-2-63:OT:RR:NC:N3:351
Ms. Anny Phouthavong
Cousin Corporation of America
12333 Enterprise Boulevard
Largo, FL 33773
RE: The tariff classification of a decorative car charm from China
Dear Ms. Phouthavong:
In your letter dated December 19, 2016, you requested a tariff classification ruling. You submitted a sample and partial material breakdown. The sample will be returned.
Item number 10371 is described as blue/sliver pom-pom/glass bead car charm. The car charm is composed of a metal ball chain, glass faceted beads, a black rhinestone bead and a wool pom- pom. All of the ornaments that form the car charm are hung vertically from the ball chain. The car charm is designed for attachment to the car’s rearview mirror.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), 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 glass beads are classified under heading 7018, HTSUS and the pom-pom is classified under heading 6307, HTSUS. Since no one heading in the tariff schedule covers all the components of the subject car charm in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their
essential character. The glass beads are decorative but it is the pom-pom that is the main feature of the charm. Hence, in accordance with GRI 3(b), it is the opinion of this office that the textile component, the pom-pom, imparts the essential character of the car charm and thus determines the classification.
The applicable subheading for the car charm, item number 10371 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent 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/. 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 the World Wide Web at
https://hts.usitc.gov/current.
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 via email Adleasia Lonesome at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division