The tariff classification of a butterflies sweater clip from China.

N186618 October 5, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of a butterflies sweater clip from China. Dear Ms. Pendris: In your letter dated September 21, 2011, you requested a tariff classification ruling. As requested, the sample submitted (in broken condition) will be returned to you. Item # 69695 is described as a butterflies sweater clip. The item features two filigree designed butterflies that appear to have landed on a bouquet of flowers. Each butterfly is connected at opposite ends to a silver colored chain that fastens to garments by means of alligator clips affixed to the back of each butterfly. The material content is identified as: two butterflies composed of stannum (tin); two clips composed of brass; and a chain composed of iron – with the plating of imitation rhodium. This item secures over a shoulder sweater with vintage looking butterfly clips, as well as can be used with shawls and lightweight jackets. Section XIV to the Harmonized Tariff Schedule of the United States (HTSUS), specifically Legal Notes 11 and 9 (a) to Chapter 71, defines the expression imitation jewelry as any small objects of personal adornment, for example rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia – not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. The filigree, butterflies sweater clip covered by your submission attaches to one’s garment, and moreover is worn by individuals for adornment purposes. See New York Ruling: N103795 dated May 5, 2010. It is our opinion that the subject merchandise falls within the list of exemplars for jewelry, in that the item, like tie pins (tie clips), is worn on the garment and uses an alligator clip for fastening, and serves a functional and adornment purpose. Accordingly, the item is classified in heading 7117 of the HTSUS – the provision for imitation jewelry. The applicable subheading for the base metal, butterflies sweater clip, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: 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/. 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