The tariff classification of a Shell Anklet with Mirror Gift from China.

NY L81442 December 17, 2004 CLA-2-71:RR:NC:SP:233 L81442 CATEGORY: Classification TARIFF NO.: 7117.90.9000; 3924.90.5500 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a Shell Anklet with Mirror Gift from China. Dear Ms. De Silva: In your letter dated December 2, 2004, you requested a tariff classification ruling. The submitted sample is identified as Shell Anklet with Mirror Gift (PP# 287643). It is composed of an anklet made of coconut shell beads, genuine tiger’s eye chips, genuine mother of pearl discs, and white metal spacers. The anklet is accompanied by a flip-flop shaped gift. The flip-flop is composed of a poly satin material. On the thong of the flip-flop is fastened a genuine cowry shell and sequins. The back of the flip-flop on the final version will contain a plastic mirror insert. The essential character of the flip-flop is imparted by the mirror. 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 2 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 repacking. The Shell Anklet with Mirror Gift is not considered to be 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. Your sample is being returned as requested. The applicable subheading for the shell anklet will be 7117.90.9000, 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: Other.” The rate of duty will be 11% ad valorem. The applicable subheading for the flip-flop gift with mirror will be 3924.90.5500, HTS, which provides for “…other household articles…of plastics: Other: Other.” The rate of duty will be 3.4% 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