The tariff classification of a yarn cutter pendant from China.

N145501 February 23, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Jane L. Taeger Director of Compliance Samuel Shapiro & Company, Inc. One Charles Center 100 N. Charles Street, Suite 1200 Baltimore, MD 21201 RE: The tariff classification of a yarn cutter pendant from China. Dear Ms. Taeger: In your letter dated January 25, 2011, on behalf of Coats and Clark, Inc., you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item number 14100, is described as the Coats and Clark heart-shaped yarn cutter pendants. The heart-shaped pendants are made of brass, and come in one of two finishes, antique gold and antique silver. The pendant incorporates a sturdy bail at the top of the heart, through which a necklace chain or cord can be passed. Each of the heart-shaped pendants have two notches on each side, near the bottom point of the heart. Within each of the notches there is a blade that is used to cut thread or yarn. Each heart shaped pendant has an ornate decorative pattern embossed on both sides of the item, while on one side of the pendant the words “Red Heart Yarns” (the brand name of yarn marketed by Coats and Clark) is displayed within an inner heart design. These items are designed to be put on a chain allowing the user to wear it as a necklace, while also being used for sewing, knitting, or needlecraft purposes. You suggest classification of the heart-shaped pendant in heading 8205, Harmonized Tariff Schedule of the United States (HTSUS), which provides in pertinent part, for handtools. Legal Note 11 in conjunction with Legal Note 9 to Chapter 71, HTSUS, provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings, pendants, pins, and the like – not incorporating precious metal or metal clad with precious metal, except as minor constituents. While these articles are functional yarn cutters, and will likely be used as such by prospective purchasers, the pendants are also specially designed to serve as decorative articles of personal adornment that can be worn on the body as imitation jewelry. See New York Ruling N119019 dated September 7, 2010, in which a metal dog tag pendant with a notch for opening bottles was classifiable in subheading 7117.19, HTSUS – the provision for imitation jewelry of base metal. The applicable subheading for the heart-shaped, yarn cutter pendant, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division