The tariff classification of an iron, plastic and fabric jewelry holder from China
Issued July 27, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7323.99.9080
Headings: 7323
GRI rules applied: GRI 3(b)
Product description
The submitted illustration depicts an item that is identified as a Jewelry Doll, Sku Number 1-976-8601. This item measures approximately 7” by 5” by 12” in height and weighs approximately 0.5 lbs. It is comprised of a body that is made of polyresin plastic material that is covered with a fabric that has the appearance of a small dress. There are two iron wire extensions, one on either side of the item, in the area where arms would be located on a doll. There is also an iron wire that extends upward from the top of the body in the area where the neck and head of a doll would be located. The top of that wire branches to the left and also to the right, in the area where the hair of a doll would be located. The wire at the location of the arms and the hair are designed to hold jewelry (not included in the importation). This item will be imported in three different styles, the distinction between these styles being solely the design of the fabric dress. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The fabric performs the subordinate role of decorating the item. The plastic performs the subordinate role of supporting the iron wire, which performs the primary role of holding jewelry. Therefore, it is the opinion of this office that the iron wire provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
jewelry. Therefore, it is the opinion of this office that the iron wire provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Sku Number 1-976-8601 will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of iron…: other: other: not coated or plated with precious metal: other: other…other. The rate of duty will be 3.4 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 https://hts.usitc.gov/current.
Full text
N287854 July 27, 2017 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of an iron, plastic and fabric jewelry holder from China Dear Ms. Barnes: In your letter dated June 29, 2017, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Jewelry Doll, Sku Number 1-976-8601. This item measures approximately 7” by 5” by 12” in height and weighs approximately 0.5 lbs. It is comprised of a body that is made of polyresin plastic material that is covered with a fabric that has the appearance of a small dress. There are two iron wire extensions, one on either side of the item, in the area where arms would be located on a doll. There is also an iron wire that extends upward from the top of the body in the area where the neck and head of a doll would be located. The top of that wire branches to the left and also to the right, in the area where the hair of a doll would be located. The wire at the location of the arms and the hair are designed to hold jewelry (not included in the importation). This item will be imported in three different styles, the distinction between these styles being solely the design of the fabric dress. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The fabric performs the subordinate role of decorating the item. The plastic performs the subordinate role of supporting the iron wire, which performs the primary role of holding jewelry. Therefore, it is the opinion of this office that the iron wire provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Sku Number 1-976-8601 will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of iron…: other: other: not coated or plated with precious metal: other: other…other. The rate of duty will be 3.4 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 https://hts.usitc.gov/current. 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 Gary Kalus at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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