The tariff classification of “Beard Baubles” from China.

 N325493 April 27, 2022 CLA-2-71:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of “Beard Baubles” from China. Dear Mr. Kenny: On April 15, 2022, you submitted a ruling request on behalf of your client, Geodis USA Inc. Images and descriptive information were provided. The item under consideration is “Beard Baubles,” CVS item 131461. It is comprised of base metal and plastic decorations to be placed on a man's beard as Christmas adornment. The decorations consist of metal bells, with a plastic ornament shape partially surrounding it, and a small metal clip to attach the decoration to the beard. The Explanatory Notes (ENs) 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 “Beard Baubles” are a composite good of base metal and plastic. You suggest that they are classifiable under subheading for imitation jewelry of base metal, 7117.19.9000, HTSUS. However, given the relatively equal importance of the plastic ornament and the metal bell and clip, it is the opinion of this office that the plastic element of this article merits equal consideration with the metal elements. Since no material can be singled out as providing the essential character, classification based on GRI 3(c) is appropriate. The applicable subheading for imitation jewelry of base metal is 7117.19.9000, HTSUS, and the applicable subheading for imitation jewelry of plastic is 7117.90.7500, HTSUS. Because imitation jewelry of base metal and imitation jewelry of plastic are both classified in the same heading, GRI 6 is implicated at the subheading level. Consequently, the subheading of imitation jewelry of plastic is last in the subheadings of the HTSUS. The applicable subheading for the “Beard Baubles,” CVS item 131461, will be 7117.90.7500, HTSUS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” 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 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