L83507 L8 Ruling Active

The tariff classification of Charming Treasures from China

Issued April 13, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500, 7326.20.0070, 7117.19.9000, 7117.90.5500, 7117.90.7500

Headings: 7326, 3924, 7117

Product description

Each consists of a decorative round or square, lidded, jewelry box that measures approximately 2 inches square or 1.5 inches in diameter. The boxes are molded of plastics, and are part of a larger assortment of Disney Princess treasure boxes. A plastic figure of a licensed animated character is permanently attached to the lid of each box. The package includes a steel, split-wire, key ring with two removable charms. The charms are made of metal or plastic and can fit inside the jewelry box.

CBP rationale

The applicable subheading for the key ring will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of iron or steel wire, other. The applicable subheading for the charms, when made of plastics and valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for imitation jewelry, other, other, valued over 20 cents per dozen pieces or parts, other, of plastics. The applicable subheading for the charms, when made of plastics and valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, HTS, which provides for imitation jewelry, other, other, valued not over 20 cents per dozen pieces or parts, other. The applicable subheading for the charms, when made of metal, will be 7117.19.9000, HTS, which provides for imitation jewelry, of base metal, whether or not plated with precious metal, other, other, other. The applicable subheading for the plastic jewelry boxes will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles of plastics, other, other.

Full text

NY L83507 April 13, 2005 CLA-2-73:RR:NC:N1:113: L83507 CATEGORY: Classification TARIFF NO.: 7326.20.0070; 7117.90.7500; 7117.90.5500; 7117.19.9000; 3924.90.5500 Ms. Lisa York Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of Charming Treasures from China Dear Ms. York: In your letter dated March 15, 2005, you requested a tariff classification ruling. The three samples submitted with your request are described as Charming Treasures (item number 85850). Each consists of a decorative round or square, lidded, jewelry box that measures approximately 2 inches square or 1.5 inches in diameter. The boxes are molded of plastics, and are part of a larger assortment of Disney Princess treasure boxes. A plastic figure of a licensed animated character is permanently attached to the lid of each box. The package includes a steel, split-wire, key ring with two removable charms. The charms are made of metal or plastic and can fit inside the jewelry box. The applicable subheading for the key ring will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of iron or steel wire, other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the charms, when made of plastics and valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, 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. The applicable subheading for the charms, when made of plastics and valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, HTS, which provides for imitation jewelry, other, other, valued not over 20 cents per dozen pieces or parts, other. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the charms, when made of metal, will be 7117.19.9000, 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 percent ad valorem. The applicable subheading for the plastic jewelry boxes will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with the United States Customs Service. If you are an authorized importer of the product, we recommend notifying your local Customs office prior to importation. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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