CLA-2-71:OT:RR:NC:N4 462
Victoria Williams
Aldi USA
1200 N Kirk Rd Batavia, IL 60103
RE: The tariff classification of a bracelet making kit from China
Dear Ms. Williams:
In your letter dated July 5, 2023, you requested a tariff classification ruling. Descriptive literature, a cost breakdown, and a sample were received.
The product under consideration is a bracelet making kit, item number 704012. The kit is packaged in a retail-ready box and is marketed for adults. It includes plastic beads, a sewing needle, a wax cord, a flat woven cord, thread, and a 32-page instruction booklet. The kit also includes base metal: beads, chain, lobster clasps, wire, and jump rings.
In considering whether the kit qualifies as a “set” for classification purposes, we refer to the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS). The ENs constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Item 704012 bracelet making kit meets these conditions and will be considered a set for customs purposes.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.”
Item 704012 bracelet making kit is a set comprising of multiple items. Upon examination of the set, it is the opinion of this office that none of the items impart an essential character. They all equally contribute to the nature and character of the set. Therefore, in accordance with GRI 3(c), the entire set will be classified in heading 7117, HTSUS, as it is last in numerical order in the tariff.
The applicable subheading for item 704012 bracelet making kit will be 7117.90.7500, HTSUS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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