The tariff classification of jewelry kits from China.

N254986 July 22, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Ken Ayoub Production and Logistics Supervisor Sugar Lulu LLC PO Box 1313 Norwalk, CT 06854 RE: The tariff classification of jewelry kits from China. Dear Mr. Ayoub: In your letter dated July 1, 2014, you requested a tariff classification ruling. As requested, the submitted sample (Sugar LULUTM Charm Bracelet) will be returned to you. The material breakdown tables are insufficient, as the stickers are not identified with their composition material and cost, and the rings, bracelet, necklace and charms of base metal combine the sticky bubble toppers into one cost figure, rather than separating out the base metal jewelry findings from the toppers. Nevertheless, observation of the sample and photos (similar constructed goods to the sample) will be used in our classification review. The merchandise concerned involves four “design your own jewelry kits.” These jewelry kits are available in the following four styles: Style number 1415 is the Sugar LULUTM BFF rings. BFF stands for best friends forever. This kit consists of two adjustable base metal rings, two acrylic sticky bubble toppers and over one hundred special jewelry stickers. These rings can be decorated with the special jewelry stickers, and then sealed in with the sticky bubble toppers. Style number 1422 is the Sugar LULUTM Charm Bracelet. This kit consists of one adjustable base metal bracelet, three base metal art charms (1-large and 2-small), two crystal charms, three acrylic sticky bubble toppers and over fifty special jewelry stickers. The circular shaped metal charms can be decorated with the special jewelry stickers, and then sealed in with the sticky bubble toppers. The crystal charms are in the shape of tear drops. Girls create a charm bracelet through the use of spring rings attached to each of the charms. Style number 1507 is the Sugar LULUTM Charm Necklace. This kit consists of an adjustable 16-inch base metal necklace, two base metal art charms (1-large and 1-small), one crystal charm, two acrylic sticky bubble toppers and over fifty special jewelry stickers. The circular shaped metal charms can be decorated with the special jewelry stickers, and then seal in with the sticky bubble toppers. Girls create a charm bracelet through the use of spring rings attached to each of the charms. Style number 1514 is the Sugar LULUTM BFF Pet Charm. This kit consists of one base metal pet collar charm, one base metal art charm, two acrylic sticky bubble toppers and one hundred jewelry stickers. The circular shaped metal charms can be decorated with the jewelry stickers, and then sealed in with the sticky bubble toppers. One charm is meant to be worn by the pet and the other charm is meant to be worn by the child. Both charms have a spring ring clasp for attachment to a pet’s collar, or attachment to a bracelet or necklace. The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) of the General Rules of Interpretation (GRIs), that the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Because the base metal jewelry findings and stickers are classified in two different headings of the HTSUS; are used together for personal adornment to be worn on the body – noted one of the pet charms are marketed to be worn on a pet collar, however, the charm is of the class and kind to be normally worn on the body; and are packaged together for retail sale, we find that the four “design your own jewelry kits” fall within the term goods put up in sets for retail sale. For the four “design your own jewelry kits,” the component or components taken together which can confer onto the set as a whole its essential character will determine the classification of the set, insofar as an essential character determination can be rendered. The ENs to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” In this case, by observation of the sample and photos, the base metal jewelry findings clearly predominate in weight, volume and cost, and more importantly they from and create the rings, bracelet, necklace and charms. Accordingly, the base metal jewelry findings impart the essential character to the sets. The applicable subheading for the four “design your own jewelry kits” 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 E-mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division