CBP Ruling K82157 — The tariff classification of a ring in a "wobbler" stand from China.

Tariff classification

Headings: 7117

GRI rules applied: GRI 3(b)

Product description

The submitted sample is a Flickers Marvel™ characters ring in a “wobbler” stand. The ring is adjustable and made of base metal. On the top of the ring is an image that uses lenticular technology to create a series of images that can be viewed from different angles. The “wobbler” base is of plastic with a rounded bottom and a removable top. It contains a seat for the ring and the top has a small screen with images that change when viewed from different angles. Your sample is being retained for official purposes. 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Flickers Marvel™ characters ring in a “wobbler” stand comprise a composite good for tariff classification purposes, with the essential character imparted by the ring.

CBP rationale

The applicable subheading for the Flickers Marvel™ characters ring in a “wobbler” stand 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 K82157 January 8, 2004 CLA-2-71:RR:NC:SP:233 K82157 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Ms. Lorrie Heavey ATE Logistics, Inc. 855 South 192nd, Suite 900 SeaTac, WA 981478 RE: The tariff classification of a ring in a “wobbler” stand from China. Dear Ms. Heavey: In your letter dated December 18, 2003, on behalf of Playing Mantis, Inc., you requested a tariff classification ruling. The submitted sample is a Flickers Marvel™ characters ring in a “wobbler” stand. The ring is adjustable and made of base metal. On the top of the ring is an image that uses lenticular technology to create a series of images that can be viewed from different angles. The “wobbler” base is of plastic with a rounded bottom and a removable top. It contains a seat for the ring and the top has a small screen with images that change when viewed from different angles. Your sample is being retained for official purposes. 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Flickers Marvel™ characters ring in a “wobbler” stand comprise a composite good for tariff classification purposes, with the essential character imparted by the ring. The applicable subheading for the Flickers Marvel™ characters ring in a “wobbler” stand 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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