The tariff classification of a graduation cap photo chain from China

 N314151 September 11, 2020 CLA-2-71:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 9903.88.15 Simon Slyper Amscan Inc. 80 Grasslands Road New York, NY 10523 RE: The tariff classification of a graduation cap photo chain from China Dear Mr. Slyper: On August 24, 2020, you submitted a ruling request. Images and descriptive information were provided. The item under consideration is a base metal pendant with an attached chain and clasp. The consumer is instructed to cut out a 1 inch photo, place it on the pendant frame and cover the photo with the adhesive disc to keep it in place. The pendant and chain are then attached to the graduation cap using the clasp. Consideration was given to your proposed classification of this item under 8306.29.0000 HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: Other. However, this office disagrees. The Explanatory Notes (EN) for heading 8306 in pertinent part, provide that the heading includes: 1) Busts, statuettes and other decorative figures; … wall ornaments incorporating fittings for hanging (plaques, trays, plates, medallions other than those for personal adornment); ... (emphasis in original). As this pendant is worn on a graduation hat, it is considered personal adornment and therefore does not meet the terms of heading 8306. The applicable subheading for the graduation cap photo chain 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings, 7117.19.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 7117.19.9000, HTSUS listed above. 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 the 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, please contact National Import Specialist Sandra Sary at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division