The tariff classification of a "Melody Etched Bangle" from Taiwan.

NY L88842 November 17, 2005 CLA-2-71:RR:NC:SP:233 L88842 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 7310.29.0050 Mr. Wilson Ling Marco Polo Express Int’l. 2411 Santa Fe Ave., Suite B Redondo Beach, CA 90278 RE: The tariff classification of a “Melody Etched Bangle” from Taiwan. Dear Mr. Ling: In your letter dated November 3, 2005, on behalf of Leegin Creative Leather Products Inc., you requested a tariff classification ruling. The submitted sample, identified as “Melody Etched Bangle”, is a bangle bracelet constructed of base metal featuring scalloped edges and etched with a floral pattern. The bracelet is contained in a heart-shaped, steel container with lid measuring approximately 3½” x 1” x 3½” across its widest point. We note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith. It is the bag or container itself which must be specially shaped or fitted to contain a specific set of articles. We do not regard the sample metal heart shaped container as one that is specially shaped or internally fitted to accommodate the bracelet. Nor do we regard the container of a kind normally sold with bracelets. Accordingly, we find that GRI 5(a) does not operate to make the container classifiable with its jewelry contents. Therefore, each individual component is separately classifiable. Your sample is being returned as requested. The applicable subheading for the bangle bracelet 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 heart-shaped steel container will be 7310.29.0050, HTS, which provides for “Tanks, casks, drums, cans, boxes and similar containers for any material…of iron or steel… Of a capacity not exceeding 300 liters...Of a capacity of less than 50 liters: Other, Other.” 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