CLA-2-71:OT:RR:NC:N4 462
Geary Priehs
Santoki, LLC
1100 N Opdyke Rd ,Suite 200 Auburn Hills, MI 48326
RE: The tariff classification of Lego minifigure snap button and lanyard system starter set from China
Dear Mr. Priehs:
In your letter dated October 19, 2023, you requested a tariff classification ruling. Descriptive literature and photographs were submitted.
The product under consideration is the Lego minifigure snap button and lanyard system starter set. It includes one lanyard and two Lego minifigure snap buttons that attach to the lanyard with corresponding metal snaps. The lanyard is comprised of polyester printed with Lego designs and includes a plastic lock, metal snaps, and a metal utility hook. The Lego minifigure snap buttons are made of base metal and enamel. The buttons include various designs such as “Watermelon Guy,” “Unicorn Girl,” “Hot Dog Man,” “Cactus Boy,” “Shark Suit Guy,” “Smiling Face,” “Butterfly Girl,” “Pizza Guy,” “Heroic Knight,” “Pumpkin Head,” “Skeleton Head,” and “Captain Brickbeard.”
Legal Note 11 in conjunction with Legal Note 9 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, and religious or other medals and insignia – not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed), nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
Accordingly, we find that the Lego minifigure snap button and lanyard system starter set, worn predominately on the body for personal adornment, falls within the meaning of imitation jewelry, and the class of merchandise such as pendants or fobs.
No one heading in the tariff schedule covers these components in combination; thus, General Rule of Interpretation (GRI) 1 of the HTSUS cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. 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 Lego minifigure snap button and lanyard system starter set is a composite good of base metal, polyester, and plastic. The essential character of this product is imparted by the base metal because it predominates in visual impact, value, and weight.
The applicable subheading for the Lego minifigure snap button and lanyard system starter set will be 7117.19.9000, HTSUS, which provides for Imitation Jewelry: Of base metal, whether or not plated with precious metal: 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 7117.19.9000, 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 7117.19.9000, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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