CBP Ruling N043118 — The tariff classification of a cell phone charm and a whistle from China

Tariff classification

Headings: 9208, 8306

Product description

Style 92485 is called “Rose Lanyard.” It consists of a base metal flower charm and a metal tag with the word “Coach” on one side and “Made in China” on the other side. The flower charm measures approximately 2 cm long; the tag measures approximately 1 cm long. They are attached to a 5 cm folded nylon cord by means of three small metal rings and a metal ferrule. The cord is threaded through a notch on a cell phone to enable the charms to hang from it. Style 92490 is called “Whistle Lanyard.” It consists of a base metal whistle, split (key) ring and tag with the word “Coach” that are all attached to a snap hook. The snap hook is attached to a 40 cm length of textile webbing that can be hung around the neck.

CBP rationale

The applicable subheading for the Rose Lanyard will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof, other. The applicable subheading for the Whistle Lanyard will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for whistles, call horns and other mouth-blown sound signaling instruments: other, other.

Full text

N043118 November 12, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 9208.90.0080 Ms. Laura Thellmann Coach 516 West 34th Street New York, NY 10001 RE: The tariff classification of a cell phone charm and a whistle from China Dear Ms. Thellmann: In your letter dated September 29, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style 92485 is called “Rose Lanyard.” It consists of a base metal flower charm and a metal tag with the word “Coach” on one side and “Made in China” on the other side. The flower charm measures approximately 2 cm long; the tag measures approximately 1 cm long. They are attached to a 5 cm folded nylon cord by means of three small metal rings and a metal ferrule. The cord is threaded through a notch on a cell phone to enable the charms to hang from it. Style 92490 is called “Whistle Lanyard.” It consists of a base metal whistle, split (key) ring and tag with the word “Coach” that are all attached to a snap hook. The snap hook is attached to a 40 cm length of textile webbing that can be hung around the neck. The applicable subheading for the Rose Lanyard will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. The applicable subheading for the Whistle Lanyard will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for whistles, call horns and other mouth-blown sound signaling instruments: other, other. The rate of duty will be 5.3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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