The tariff classification of a Decorated Egg with Stand and Necklace and display boxes from China.

NY J86105 July 22, 2003 CLA-2-71:RR:NC:SP:233 J86105 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 8306.29.0000 Ms. Lesa R. Hubbard JCPenney Company, Inc. P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of a Decorated Egg with Stand and Necklace and display boxes from China. Dear Ms. Hubbard: In your letter dated July 10, 2003 you requested a tariff classification ruling. The submitted sample is a Decorated Egg with Stand and Necklace item 138 -1012 consisting of a cloisonné egg shaped hinged box measuring approximately 1¾” in height by 1½” across its widest point, and a decorative base metal stand which accommodates the egg. Inside the egg is a base metal necklace with a matching egg shaped pendant. Also submitted are photos of boxes in the shape of a butterfly (138-0009), cardinal (138-1011, and pineapple (1381011). The butterfly, cardinal and egg are made of lead/tin alloy. The pineapple box is made of pewter. Only the cloisonné egg is packaged together with a matching necklace. The other three styles are the boxes only. Your sample is being returned as requested. 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. The Decorated Egg with Stand and Necklace 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. In your letter, you suggest that the butterfly, cardinal and egg be classified in heading 7806, HTS, as other articles of lead, and that the pineapple be classified in heading 7907, HTS, as an other article of zinc. However, we believe that because of the peculiar shape, small size and heavy decoration of the boxes that they are impractical to use; and therefore are more properly classified as decorative articles. The applicable subheading for the necklace will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for the butterfly, cardinal, egg and pineapple boxes will be 8306.29.0000, HTS, which provides for “Statuettes and other ornaments of base metal.” The rate of duty will be free. 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