The tariff classification of "Jewelry Boutique" from China.

NY K87065 June 25, 2004 CLA-2-71:RR:NC:SP:233 K87065 CATEGORY: Classification TARIFF NO.: 9615.19.6000; 7117.19.9000; 6001.92.0010; 4202.92.3031 Mr. Robert Glover L.E. Coppersmith, Inc. 2041 Rosecrans Avenue, Third Floor El Segundo, CA 90245 RE: The tariff classification of “Jewelry Boutique” from China. Dear Mr. Glover: In your letter dated June 10, 2004, on behalf of Lakeshore Learning Materials, you requested a tariff classification ruling. The submitted sample, identified as “Jewelry Boutique,” consists of 6 horseshoe shaped headbands, 18 pieces of imitation jewelry, a 11” x 23” piece of black velvet fabric made of 100% polyester for display purposes and a zippered soft sewn case made of 100% polyester which you indicate will have the words “Jewelry Boutique” embroidered across the top. The headbands and jewelry are made of base metal and set with imitation gemstones. The jewelry pieces include earrings, bracelets, and a necklace. The case measures 7” in diameter and 3 ½” in height and has a carrying handle. 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 “Jewelry Boutique” 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 headbands will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like…Other.” The rate of duty will be 11% ad valorem. The applicable subheading for the base metal imitation jewelry will be 7117.19.9000, 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 black velvet fabric will be 6001.92.0010, HTS, which provides for “Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted, other, of man-made fibers, over 271 grams per square meter, velour.” The duty rate will be 17.2% ad valorem. The black velvet fabric falls within textile category designation 224. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. The applicable subheading for the zippered case will be 4202.92.3031, HTS, which provides for “Travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other.” The duty rate will be 17.6% ad valorem. HTS 4202.92.3031 falls within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa. 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