The tariff classification of two embroidery trims, one packaged with charms, from China

N254247 June 24, 2014 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5810.10.1000; 7117.90.9000 Alina Vornicu Cousin Corporation of America 12333 Enterprise Blvd. Largo, FL 33773 RE: The tariff classification of two embroidery trims, one packaged with charms, from China Dear Ms. Vornicu: In your letter dated June 2, 2014, you requested a tariff classification ruling. Two samples were submitted with your ruling request. The descriptions below are based on visual examination of the samples and on information provided in the original letter and subsequent communication. Both items are intended for decoration purposes, jewelry making or do-it-yourself crafts. Item 30212125, Dark Garden Lace, is an open-work narrow fabric, approximately one-half inch in width, said to be composed of 100% polyester. The sample is referred to as lace; however the fabric is not of true lace or raschel knit construction, and will not be so classified. According to the information provided, it is made by embroidering with yarns on a soluble ground fabric which is then dissolved away in hot water after manufacture. It is imported in a length of 35.4 inches, packaged for retail on a display card. Subheading Note 2(B)(c) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), states that “In the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.” The applicable subheading for Item 30212125, Dark Garden Lace, will be 5810.10.1000, HTSUS, which provides for embroidery in the piece, in strips or in motifs: other embroidery: embroidery without visible ground. The rate of duty will be 14.1 % ad valorem. Item 30212135, Dark Garden Lace with Charms, is comprised of two articles. One article is an open-work narrow fabric, similar to the embroidery above. The second article consists of six imitation pearls and six faceted glass imitation gemstone charms with metal findings. These items are imported packaged for retail on a display card: the embroidery in a length of 18 inches wrapped around the card; the twelve charms attached separately, directly to the card. 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 Item 30212135, Dark Garden Lace with Charms, to be a set for tariff classification purposes, with the essential character imparted by the charms. The applicable subheading for Item 30212135, Dark Garden Lace with Charms, will be 7117.90.9000, 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/. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 Maribeth Dunajski at Maribeth.Dunajski @cbp.dhs.gov. Sincerely, Gwenn K. Kirschner Director National Commodity Specialist Division