The tariff classification of a bracelet kit and cell phone case kit from China

N247468 November 20, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Ms. Macie Cooper Samuel Shapiro & Company, Inc. 100 N. Charles Street, Suite 1200 Baltimore, MD 21201 RE: The tariff classification of a bracelet kit and cell phone case kit from China Dear Ms. Cooper: In your letter dated October, 2013, on behalf of Coats And Clark, Inc., North Carolina, you requested a tariff classification ruling. Two samples were included with your request. The Cross Stitch Wrap Around Bracelet Kit includes one bracelet, seven lengths of six-strand embroidery floss in different colors, one cross stitch needle and one instruction sheet printed with different patterns. The bracelet is made of silicone with a buckle closure and is designed to wrap around the wrist twice. It is perforated in a grid pattern so that it can be decorated with the included floss. Patterns for several cross stitch designs are included in the instruction sheet. The iPhone Case Kit includes a silicone cell phone case, seven lengths of six-strand embroidery floss in different colors, one cross stitch needle and one instruction sheet printed with different patterns. The back of the case is perforated in a grid pattern so that it can be decorated with the included floss. You suggest classification of the bracelet kit as a set, with the essential character imparted by the silicone bracelet. 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 bracelet kit to be a set for tariff classification purposes, with the essential character imparted by the silicone bracelet. The applicable subheading for the Cross Stitch Wrap Around Bracelet Kit will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for imitation jewelry: other: valued over 20 cents per dozen pieces or parts: other: of plastics. 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). We are unable to issue a ruling on the Cross Stitch iPhone Case Kit. The classification of that product involves a consideration of whether the iPhone case is classifiable in heading 4202 of the HTSUS. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to the Cross Stitch iPhone Case Kit at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Sakar International v. United States, Ct. No. 12-0085 and 12-00120. If you wish, you may resubmit your request for a prospective ruling for the iPhone case kit after the appropriate court cases have been resolved. If you have any questions regarding the above, contact National Import Specialist Joan Mazzola at (646) 733-3023. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division