CBP Ruling J89260 — The tariff classification of Carnival and Event Beads from China

Tariff classification

Headings: 7117

Product description

The articles at issue are Carnival and Event Beads. The items are plastic beaded necklaces (beads) used during Mardi Gras. They feature “bigger and better” plastic medallions and novelty beads. Many Carnival organizations attach a medallion(s) to the beads. These include the Krewe of the Babylon medallion bead which has a jester and beads of purple, green and gold against a purple, green and gold background; white plastic beads with the insignia KOB (Knights of Babylon); and Thoth beads which are solid green depicting the mythical god Thoth. Thousands of variations of theme and bigger Mardi Gras beads are now being produced, which has influenced the use of beads as festival beads not only at Mardi Gras time but also at various festival celebrations. Throughout the Deep South, they are used St. Patrick’s Day, St. Joseph’s Day, Crayfish Festival and Catfish Festival. Other beads depicting Fourth of July, Christmas, Easter, Parish and Country Festivals are being produced. You have submitted samples of the aforementioned beads with your request: PST 611, MGO 1242, PST 682, PST 671 and PST 641. All five samples are made of plastic beads with a plastic medallion.

CBP rationale

The applicable subheading for the Carnival and Event beads will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.

Full text

NY J89260 September 24, 2003 CLA-2-71:RR:NC:SP:233 J89260 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Mr. P.F. Wegener M.G. Maher & Company, Inc. One Canal Place, Suite 1600 New Orleans, LA 70130 RE: The tariff classification of Carnival and Event Beads from China Dear Mr. Wegener: In your letter dated September 15, 2003, you requested a tariff classification ruling. The articles at issue are Carnival and Event Beads. The items are plastic beaded necklaces (beads) used during Mardi Gras. They feature “bigger and better” plastic medallions and novelty beads. Many Carnival organizations attach a medallion(s) to the beads. These include the Krewe of the Babylon medallion bead which has a jester and beads of purple, green and gold against a purple, green and gold background; white plastic beads with the insignia KOB (Knights of Babylon); and Thoth beads which are solid green depicting the mythical god Thoth. Thousands of variations of theme and bigger Mardi Gras beads are now being produced, which has influenced the use of beads as festival beads not only at Mardi Gras time but also at various festival celebrations. Throughout the Deep South, they are used St. Patrick’s Day, St. Joseph’s Day, Crayfish Festival and Catfish Festival. Other beads depicting Fourth of July, Christmas, Easter, Parish and Country Festivals are being produced. You have submitted samples of the aforementioned beads with your request: PST 611, MGO 1242, PST 682, PST 671 and PST 641. All five samples are made of plastic beads with a plastic medallion. The applicable subheading for the Carnival and Event beads will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), 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. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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