N268750 N2 Ruling Active

The tariff classification of a vampire necklace from China.

Issued October 20, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6217.10.9530

Headings: 6217

GRI rules applied: GRI 3(b)

Product description

The sample is being returned to you. The submitted sample, Style #11222, is a vampire necklace. The necklace is composed of a polyester lace fabric with plastic beads glued onto the front. The necklace contains a metal chain to attach the item around the neck. The component breakdown of the materials by weight is, 50% polyester lace fabric, 40% PVC and 10% metal. Style #11222 is constructed of multiple materials that are prima facie classifiable in different headings, i.e., polyester lace fabric, PVC and metal. As such, it is a composite good whose classification is governed by General Rule of Interpretation (GRI) 3(b). GRI 3(b) of the HTSUS states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the metal, polyester lace fabric or PVC component imparts the essential character to the necklace. In this case, the fabric forms the majority of the surface area of the necklace, and the weight of the fabric is greater than the remaining components.

CBP rationale

The applicable subheading for Style #11222 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, of man-made fibers.

Full text

N268750 October 20, 2015 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6217.10.9530 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a vampire necklace from China. Dear Ms. Benedetto: In your letter dated September 2, 2015, you requested a tariff classification ruling. The sample is being returned to you. The submitted sample, Style #11222, is a vampire necklace. The necklace is composed of a polyester lace fabric with plastic beads glued onto the front. The necklace contains a metal chain to attach the item around the neck. The component breakdown of the materials by weight is, 50% polyester lace fabric, 40% PVC and 10% metal. Style #11222 is constructed of multiple materials that are prima facie classifiable in different headings, i.e., polyester lace fabric, PVC and metal. As such, it is a composite good whose classification is governed by General Rule of Interpretation (GRI) 3(b). GRI 3(b) of the HTSUS states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the metal, polyester lace fabric or PVC component imparts the essential character to the necklace. In this case, the fabric forms the majority of the surface area of the necklace, and the weight of the fabric is greater than the remaining components. The applicable subheading for Style #11222 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, of man-made fibers.” The rate of duty will be 14.6 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 Rosemarie Hayward at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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