The tariff classification of a “Bestie Bracelets” from China
Issued September 10, 2021 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
GRI rules applied: GRI 3(c)
Product description
The “Bestie Bracelets”, item number 328086, consists of a polyester plush stuffed animal, (lama, dinosaur, panda, unicorn) that is permanently attached to a polyester covered steel slap bracelet. The bracelet wraps itself around the wrist, or another similarly sized object, when struck (“slapped”) against the wrist/object. There are two identical bracelets per retail package designed to be shared between two friends. The item measures approximately 4" long by 2.5" at its thickest point. The “Bestie Bracelets” are principally designed for the amusement of children 3 years of age and older. The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States (HTSUS), constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” The “Bestie Bracelets” are prima facie classifiable under two headings, both as an article of imitation jewelry in Chapter 71 and as a toy in Chapter 95. By application of GRI 3(c), the goods shall be classified in the heading that occurs last in numerical order, which is in Chapter 95.
CBP rationale
The applicable subheading for the “Bestie Bracelets”, will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.
Full text
N321361 September 10, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a “Bestie Bracelets” from China Dear Mr. Kenny: In your letter submitted September 1, 2021, you requested a tariff classification ruling on behalf of your client CVS Pharmacy Inc. Photographs and a description of CVS Item 328086, “Bestie Bracelets” were submitted with your inquiry. The “Bestie Bracelets”, item number 328086, consists of a polyester plush stuffed animal, (lama, dinosaur, panda, unicorn) that is permanently attached to a polyester covered steel slap bracelet. The bracelet wraps itself around the wrist, or another similarly sized object, when struck (“slapped”) against the wrist/object. There are two identical bracelets per retail package designed to be shared between two friends. The item measures approximately 4" long by 2.5" at its thickest point. The “Bestie Bracelets” are principally designed for the amusement of children 3 years of age and older. The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States (HTSUS), constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” The “Bestie Bracelets” are prima facie classifiable under two headings, both as an article of imitation jewelry in Chapter 71 and as a toy in Chapter 95. By application of GRI 3(c), the goods shall be classified in the heading that occurs last in numerical order, which is in Chapter 95. The applicable subheading for the “Bestie Bracelets”, will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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