The tariff classification of headpins used in jewelry making from China

N254400 July 7, 2014 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0071 Mr. Brett Stewart Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of headpins used in jewelry making from China Dear Mr. Stewart: In your letter dated April 24, 2014, you requested a tariff classification. A sample was submitted with your request for our review. The merchandise under consideration is identified as headpins, SKU Number 10442893. Each subject headpin is made of an iron shank with a plastic rhinestone head. You stated in your letter that “These pins are used in jewelry making – beads are typically slid onto the metal shank to which the head keeps them from sliding off the other end, the metal is then bent and/or twisted to form loops for which they can be attached to earrings, necklaces, etc.” In their condition as imported, eight headpins will be packed together on a blister display card ready for retail sale. The headpins under consideration are composite articles that are made of iron wire and plastic rhinestone heads. You indicated that the headpins are designed to hold the beads and to be bent or twisted to become one piece which can be attached to earrings and necklaces. Since the function of the iron component is to hold the beads and form the loops for attachment to earrings and necklaces, the iron wire imparts the essential character to the headpins under consideration. You proposed classification for the headpins under subheading 7319.40.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for safety pins and other pins of iron or steel, not elsewhere specified or included: other pins: other, other. However, the subject headpins will hold the beads together, be bent or twisted to form a ring of beads, and become part of the finished imitation jewelry. Therefore, the headpins in question are not within the scope of the provision for “other pins”. Since the heading for imitation jewelry does not have a parts provision, the headpins are classifiable under heading 7326, which provides for other articles of iron or steel. The applicable subheading for the headpins, SKU Number 10442893, will be 7326.20.0071, HTSUS, which provides for other articles of iron or steel, articles or iron or steel wire, other. The rate of duty will be 3.9 percent 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 Ann Taub at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division