The tariff classification of tin keepsake lockets from China.

N155178 April 12, 2011 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000 Lea Ford Customs Coordinator John. S. Connor, Inc. 799 Cromwell Park Drive, Suites A-G Glen Burnie, MD 21061 RE: The tariff classification of tin keepsake lockets from China. Dear Ms. Ford: In your undated letter, received by this office on March 21, 2011, on behalf of A&A Global Industries, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. The merchandise at issue is described as “Disney Princess Keepsake Tin Lockets.” Each locket is made from tin and shaped like a heart, and features the image of a different Disney Princess (Snow White, Jasmine, Cinderella, Ariel, etc.). Each locket is attached to a nylon ribbon which allows the user to wear the item around the neck or wrapped around one’s wrist or attached to some other type of item for example a backpack or bicycle handlebar. The lockets measure approximately 1¾ inches wide by 1¼ inches high, and the face of the locket can be removed, revealing a small space where a user can store small trinkets and keepsakes. You indicate that the lockets purchased by children are sold to bulk vending operators to be placed into plastic bubbles, which in turn will be placed into vending machines. These lockets are valued at $0.106 (10.6 cents) per piece. Legal Note 11 in conjunction with Legal Note 9 to Chapter 71, Harmonized Tariff Schedule of the United States (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. Based on the physical appearance of the lockets and the fact that the nylon ribbons are sized appropriately to be worn around the neck, it is our opinion that the merchandise at issue is of the class and kind of articles covered under necklaces of imitation jewelry. Accordingly, classification falls under heading 7117, HTSUS. Under the General Rules of Interpretation (GRIs) to the HTSUS, specifically at GRI 3(b), the Disney Princess Keepsake Tin Lockets are composed of different components (nylon ribbon and base metal tin) and are therefore considered composite goods. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The Explanatory Notes (ENs) to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In regards to the tin Lockets, each locket features the image of a Disney princess on the outer-surface of the item, while allowing the user to store trinkets and keepsakes within such item. While the nylon ribbon does allow the user to wear the locket around the neck or wrist or attached to some other type of item, without the locket it would be just an ordinary ribbon with no apparent purpose. As such, it is the tin locket that imparts the essential character to the good. Consistent with Headquarters Ruling HQ 961121 dated December 18, 1998, we are of the opinion that the Disney Princess Keepsake Tin Lockets travel through channels of trade reserved for toys and novelty items. The lockets are intended to be sold through vending machines placed in front of supermarkets and various other storefronts, as well as being capable for placement inside of numerous types of establishments, and cost slightly more than 10 cents per piece. All of these factors are indicative of an environment of sale commonly reserved for toys. Since each of the “toy jewelry” lockets cost over 8 cents per piece, classification for the merchandise at issue falls to subheading 7117.19.9000, HTSUS. The applicable subheading for the Disney Princess Keepsake Tin Locket 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