I88797 I8 Ruling Active

The tariff classification of a Dainty Delights Ring and Carry Case from China.

Issued December 3, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.19.9000, 9503.49.0000

Headings: 9503, 7117

GRI rules applied: GRI 3

Product description

You are requesting the tariff classification on an item that is described as a Dainty Delights Ring and Carry Case, number SKU 131316. The product consists of a metal adjustable ring and a matching plastic molded animal (a turtle, in the instant case) attached to a metal D-clip. The animal flips open and the top half contains a plastic mirror, while the bottom portion is hollow allowing for the storage of the ring. The ring is made of base metal. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up 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 re-packing. The Dainty Delights Ring and Carry Case, SKU 131316, is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

CBP rationale

The applicable subheading for the Dainty Delights carry case (that represents a turtle) will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. The applicable subheading for the Dainty Delights ring will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other: other.

Full text

NY I88797 December 3, 2002 CLA-2-95:RR:NC:2:224 I88797 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 9503.49.0000 Ms. Cari Grego Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, Virginia 23320 RE: The tariff classification of a Dainty Delights Ring and Carry Case from China. Dear Ms. Grego: In your letter dated November 19, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Dainty Delights Ring and Carry Case, number SKU 131316. The product consists of a metal adjustable ring and a matching plastic molded animal (a turtle, in the instant case) attached to a metal D-clip. The animal flips open and the top half contains a plastic mirror, while the bottom portion is hollow allowing for the storage of the ring. The ring is made of base metal. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up 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 re-packing. The Dainty Delights Ring and Carry Case, SKU 131316, is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The applicable subheading for the Dainty Delights carry case (that represents a turtle) will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. The rate of duty will be free. The applicable subheading for the Dainty Delights ring will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), 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. 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 Tom McKenna at 646-733-3025 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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