CLA-2-71:OT:RR:NC:N4:462
Martha Long
J. Crew
3 Clifford Way
Arden, NC 28704
RE: The tariff classification of a beaded fask mask strap from China.
Dear Ms. Long:
In your letter dated April 8, 2021, you requested a tariff classification ruling. Samples and descriptive literature were received.
Style number MD698 is a beaded face mask strap of metal and glass beads. It is a composite good of glass and base metal. In this instance, the glass beads stones clearly provide the primary visual appeal. Accordingly, it is our opinion that the glass beads impart the essential character.
The applicable subheading for the beaded face mask strap, style number MD698, will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Imitation Jewelry: Other: Other: Other: Other.” The rate of duty will be 11% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7117.90.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 7117.90.9000, 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, including information on exclusions and their effective dates, 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 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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division