CLA-2-56:OT:RR:NC:N3:351
Mr. Joseph J. Kenny
Geodis USA Inc.
One CVS Dr.
Woonsocket, RI 02895
RE: The tariff classification of bracelets from China
Dear Mr. Kenny:
In your letter dated January 2, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Two samples were provided to this office and will be retained for training purposes.
CVS item # 391600, described as a “Bracelet,” is a braided cord comprised of coated, nonwoven strips of polyester of a width measuring 3 mm wide, braided around a core of single spun yarns. The bracelet includes a two piece, base metal, self locking, magnetic clasp attached on each end of the bracelet that is decorated with a rainbow design. You state that the polyester material makes up 80 percent of the value and the base metal makes up the other 20 percent value. The bracelet measures approximately 9 inches long and ¼ inch wide and is part of the Pride collection items to be used as a bracelet and sold during gay pride celebrations.
CVS item # 391603, described as a “Bracelet,” consists of six 3 mm wide strips of a polyester non-woven material configured in a rainbow pattern with a base metal decoration placed on the top surface; one with the word “PRIDE” and other with the word ”EQUALITY.” Both braclets have a base metal lobster claw type clasp. You state that the polyester material makes up 80 percent of the value and the base metal makes up the other 20 percent value. The product measures approximately 7 inches long and ¾ inches wide and is part of the Pride collection items to be used as a bracelet and sold during gay pride celebrations.
In your letter you suggest classification under subheading 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.” We disagree. The polyester material is considered the essential character of the bracelet, and Note 3(g) to chapter 71 excludes goods of Section XI that are textile and textile articles. The two bracelets are excluded from heading 7117, HTSUS.
The applicable subheading for item # 391600, the “Bracelet,” will be 5609.00.3000, HTSUS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers.” The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for item # 391603, the “Bracelet,” will be 6217.10.9530, HTSUS, which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other: Of man-made fibers.” The rate duty will be 14.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5609.00.3000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5609.00.3000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6217.10.9530, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6217.10.9530, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Kim Wachtel via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division