The tariff classification of two pet charms from China

N033428 August 8, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7018.90.5000, 8306.29.0000 Ms. Ruby Wood Sevcik Pier 1 Imports (U.S.), Inc. 100 Pier 1 Place, Level 9 Fort Worth, Texas 76102 RE: The tariff classification of two pet charms from China Dear Ms. Sevcik: In your letter dated July 11, 2008, you requested a tariff classification ruling. Two representative samples were submitted with your ruling request. These samples are being returned to you. The submitted sample, designated as “Dog Bone” - SKU 2315097, is a bone-shaped pet charm composed of base metal that is covered with glass rhinestones. The charm is attached by a small short metal chain to a metal lobster clasp. The pet charm is designed to be attached to a pet collar. In your letter you suggest that the dog-bone pet charm should be classified under subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, non-electric, of base metal…, statuettes and other ornaments, and parts thereof, other. However, when the dog-bone pet charm is completely covered with glass stones, the essential character of the article is imparted by the glass component and therefore subheading 8306.29.0000, HTSUS is not applicable. The applicable subheading for the “Dog Bone” pet charm will be 7018.90.5000, HTSUS, which provides for glass beads…and articles thereof…other: other. The rate of duty will be 6.6 percent ad valorem. The submitted sample, designated as “Crown” - SKU 2307426, is a crown-shaped pet charm composed of base metal with some glass rhinestones. The charm is attached by a small short metal chain to a metal lobster clasp. The pet charm is designed to be attached to a pet collar. The applicable subheading the “Crown” pet charm will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, non-electric, of base metal…, statuettes and other ornaments, and parts thereof, other. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division