The tariff classification of purse charms from Vietnam.

N329416 December 13, 2022 CLA-2-71:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 7117.90.7500 Michael Singer Spin Master 30-30 47th Avenue Long Island City, NY 11101 RE: The tariff classification of purse charms from Vietnam. Dear Mr. Singer: In your ruling request dated November 17, 2022, you requested a tariff classification ruling. Samples, photos, and descriptive literature were received. The samples will be returned in accordance with your request. The items at issue are “Purse Pet Luxey Charms.” These purse charms are approximately 2 1/4 inches tall and are made of plastic. Inside of each charm is a small mirror. The small chain attached to the charm is made of coated iron and the clasps are made of a zinc alloy. In addition, a limited number of charms may also include a bracelet made of polyester. The charms are designed to be attached to backpacks, bags purses or other personal items. No one heading in the tariff schedule covers these components in combination; thus, General Rule of Interpretation (GRI) 1 of the Harmonized Tariff Schedule of the United States (HTSUS) cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The “Purse Pet Luxey Charms” are composite goods made up of plastic, base metal, and a mirror. The essential character of the purse charms is imparted by the plastic because it predominates in surface area and visual impact. In addition, some of the purse charms may also include a bracelet made of polyester. These purse charms containing bracelets will be sold and marketed as a set, and the product will also be considered a set for tariff purposes. Noting GRI 3(b), the plastic purse charm portion of this set exemplifies the essential character as it predominates in both bulk and visual impact. In your letter, you suggest that the “Purse Pet Luxey Charms” are classifiable under be 7117.90.7500, HTSUS, which provides for imitation jewelry made of plastic. We agree. The applicable subheading for the “Purse Pet Luxey Charms” 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