U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced
The tariff classification of barrettes, rings, a choker and stick on earrings from China.
NY J83783 May 1, 2003 CLA-2-96:RR:NC:SP:233 J83783 CATEGORY: Classification TARIFF NO.: 9615.19.6000; 7117.19.9000; 7117.90.7500; 3926.40.0000 Ms. Cari Grego Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeke, VA 23320 RE: The tariff classification of barrettes, rings, a choker and stick on earrings from China. Dear Ms. Grego: In your letter dated April 21, 2003, you requested a tariff classification ruling. The submitted sample, Dollar Tree SKU 815497 - Up To Date Jewelry Fashion Assortment, consists of two metal barrettes adorned with man-made flower, two metal adjustable rings having faux plastic jewels, a plastic choker adorned with a man-made flower and six pairs of plastic stick on earrings. The assortment is valued at $.40. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. SKU 815497 - Up To Date Jewelry Fashion Assortment is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. Your sample is being returned as requested. The applicable subheading for the metal barrettes will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like…Other: Other.” The rate of duty will be 11% ad valorem. The applicable subheading for the metal adjustable rings will be 7117.19.9000, HTS, which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other.” The rate of duty will be 11% ad valorem. The applicable subheading for the plastic choker necklace will be 7117.90.7500, HTS, 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, The applicable subheading for the plastic stick on earrings will be 3926.40.0000, HTS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles.” The rate of duty will be 5.3% ad valorem. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.