N048911 N0 Ruling Active

The tariff classification of a glass heart pendant from China.

Issued February 3, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.90.9000

Headings: 7117

GRI rules applied: GRI 5

Product description

The submitted sample is a glass heart pendant on a ribbon with a velvet pouch. The pendant is made from clear K9 quartz glass, has a flower design either within or on the heart, and has a silver extender clasp attached to the ribbon necklace. It is stated that the cost of the pendant will be $1.95, with the necklace/pendant costing $1.68 and the pouch costing 27 cents. Submitted photograph of the velvet pouch with Princess House name printed on the pouch indicates ordinary packaging for the item. The pouch is classified with the jewelry in accordance with General Rule of Interpretation 5.(a) of the Harmonized Tariff Schedule which states: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

CBP rationale

The applicable subheading for the glass heart pendant with pouch will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.

Full text

N048911 February 3, 2009 CLA-2-71:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Michelle R. Dias Traffic Supervisor Princess House Inc. 470 Myles Standish Road Taunton, MA 02780 RE: The tariff classification of a glass heart pendant from China. Dear Ms. Dias: In your letter dated January 12, 2009, you requested a tariff classification ruling. The submitted sample is a glass heart pendant on a ribbon with a velvet pouch. The pendant is made from clear K9 quartz glass, has a flower design either within or on the heart, and has a silver extender clasp attached to the ribbon necklace. It is stated that the cost of the pendant will be $1.95, with the necklace/pendant costing $1.68 and the pouch costing 27 cents. Submitted photograph of the velvet pouch with Princess House name printed on the pouch indicates ordinary packaging for the item. The pouch is classified with the jewelry in accordance with General Rule of Interpretation 5.(a) of the Harmonized Tariff Schedule which states: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. The applicable subheading for the glass heart pendant with pouch will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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/. It is stated in your letter that the glass heart pendant necklace will be placed inside the pouch, which in turn will be placed within a unit carton with the item number, description, and county of origin printed on the carton. We are unable to provide a determination as to the country of origin marking. Please submit a sample of the item with its unit carton. Additionally, clarify how the products are sold “direct” to retail customers, and explain the type of customers that you call “home parties.” 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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