The tariff classification of "Tag ‘Em" decorative accessories from China

N099695 April 28, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000; 6307.90.5020; 7117.90.5500; 7177.90.7500 Ms. Simona Grinfeld Techno Source USA, Inc. 20 West 22nd Street, Suite 1101 New York, NY 10010 RE: The tariff classification of “Tag ‘Em” decorative accessories from China Dear Ms. Grinfeld: In your letter dated March 24, 2010, you requested a tariff classification ruling. Three samples were provided with your letter. All are in the “Tag ‘Em Style Your World” product line. The tags are three-dimensional decorative accessories in various themes, such as flowers, bees, bows and stars. They are all composed of PVC (polyvinyl chloride) plastic. The tags have different style clasps on the back depending on the product they are intended to decorate. Sample 1, marketed as a “Style Your Wires” accessory, is a tag with a clasp that is open on one side to slide over a headphone wire. Sample 2, marketed as a “Style Your Laces” accessory, is a tag with a clasp on the back with a U shaped channel through which a shoelace may be threaded. The Style Your Wires and Style Your Laces accessory tags are packaged one to a blister pack. Sample 3 consists of a pair of 45-inch shoelaces made of textile fabric packaged with two decorative shoe tags. You suggest classification of all three samples in subheading 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), as other articles of plastics…statuettes and other ornamental articles. We agree that the tags used to decorate headphone wires are classified in that subheading. However, the tags designed to decorate shoelaces are more specifically provided for as imitation jewelry in the subheadings shown below. The classification of the shoe tags depends on the cost of the tag. In addition, shoe tags packaged for retail sale with shoelaces will be classified together with the shoelaces as explained in the paragraph below. 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 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. This office considers the assortment of two shoelaces and two decorative tags to be a set for tariff purposes, with the shoelaces imparting the essential character to the set. The applicable subheading for the Style Your Wires decorative tags will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the Style Your Laces decorative tags, when valued not over 20 cents per dozen, will be 7117.90.5500, HTSUS, 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% ad valorem. The applicable subheading for the Style Your Laces decorative tags, when valued over 20 cents per dozen, will be 7117.90.7500, HTSUS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other. The rate of duty will be free. The applicable subheading for the set of two shoelaces packaged with two decorative shoelace tags will be 6307.90.5020, HTSUS, which provides for other made up articles . . . other: corset lacings, footwear lacings or similar lacings, other. The rate of duty will be free. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division