The tariff classification of Frog Pins from China.

NY L86550 August 3, 2005 CLA-2-71:RR:NC:SP:233 L86550 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 Frog Pins 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 Frog Pins, Style JWRUJ918. It consists of two pins, each taking the form of a frog. One pin is larger than the other. Each pin consists of a base metal frame inserted into which are numerous plastic and glass stones. In addition, a plastic epoxy has been used to color the sides and legs of the frogs. The two pins are packaged and retailed as a single item with a single style number; however, they are not considered a set for tariff 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. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. 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. Each of the Frog Pins consists of metal, as well as plastic and glass stones. No component material imparts the essential character, so the pins would be classified in accordance with GRI 3 (c). The provision that covers pins of glass appears last in numerical order among the competing headings which equally merit consideration. Your sample is being returned as requested. The applicable subheading for each of the Frog Pins, Style JWRUJ918, will be 7117.90.9000, 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