CBP Ruling L86549 — The tariff classification of a Bracelet Set from China.

Tariff classification

Headings: 7117

GRI rules applied: GRI 3(a), GRI 3(b), GRI 3(c)

Product description

The submitted sample is identified as a Bracelet Set, Style JWRUK527, consisting of four black bracelets. Two of the bracelets consist of glass beads strung together on elastic bands. A third bracelet consists of plastic beads also on an elastic band. The final bracelet consists of base metal castings, fitted with plastic beads and strung on a metal chain. The bracelets are bought, sold, marketed, packaged and retailed as a single item with a single style number. They will be sold wrapped together by a removable elastic band. 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. 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. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Bracelet Set, Style JWRUK527 is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the bracelets of glass beads appears last in numerical order among the competing headings which equally me

CBP rationale

The applicable subheading for the Bracelet Set, Style JWRUK527 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.

Full text

NY L86549 July 25, 2005 CLA-2-71:RR:NC:SP:233 L86549 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Mr. Arthur W. Bodek Mr. David S. Levy Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a Bracelet Set from China. Dear Messrs. Bodek and Levy: In your letter dated July 21, 2005, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling. The submitted sample is identified as a Bracelet Set, Style JWRUK527, consisting of four black bracelets. Two of the bracelets consist of glass beads strung together on elastic bands. A third bracelet consists of plastic beads also on an elastic band. The final bracelet consists of base metal castings, fitted with plastic beads and strung on a metal chain. The bracelets are bought, sold, marketed, packaged and retailed as a single item with a single style number. They will be sold wrapped together by a removable elastic band. 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. 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. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Bracelet Set, Style JWRUK527 is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the bracelets of glass beads appears last in numerical order among the competing headings which equally merit consideration. Your sample is being returned as requested. The applicable subheading for the Bracelet Set, Style JWRUK527 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. 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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