The tariff classification of plastic beads and gemstones from China.

N195619 December 15, 2011 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.4000 Jann Futrell Customs Compliance Manager Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of plastic beads and gemstones from China. Dear Ms. Futrell: In your letter dated November 25, 2011, you requested a tariff classification ruling. As requested, the sample received will be returned to you. SKU # 137884 is a mix of eighteen, plastic beads and gemstones. The blister pack is marketed: Floral Garden, Table Scatter “Décorations Pour Table.” The Table Scatter contains: seven light colored, orange barrel shaped beads; seven dark colored, orange barrel shaped beads; three medium sized, light colored, orange gemstones; and one large sized, dark colored, orange gemstone. A physical examination indicates that the fourteen barrel shaped items are faceted and pieced meeting the common standard dictionary meaning for beads, while the medium and large size imitation gemstones have no pierced holes, and therefore, are not considered beads. The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) that the term “goods put up in sets for retail sale” means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. By application of the General Rules of Interpretation (GRIs), at GRI 6, HTSUS, the beads and gemstones are classified in two different sub/headings of the HTSUS (beads 3926.90.35 and imitation gemstones 3926.90.40); are used together as a home décor furnishing to accentuate one’s table in the form of a threaded center piece with gemstone highlights or as a special finishing to a wedding table or as another type of table design; and are packaged together for retails sales. As such, we find that the Table Scatter falls within the term goods put up in sets for retail sale. In accordance with GRI 3 (c) and GRI 6, when goods cannot be classified under GRI 3 (a) {rule of relative specificity} or 3 (b) {essential character}, they shall be classified under the sub/heading which occurs last in numerical order among those which equally merit consideration. It is the opinion of the NIS that neither the barrel shaped beads, nor the imitation gemstones, impart the essential character to the set – as both items are decoratively placed and presented around a table-like setting. Consequently, the Table Scatter is classified in the subheading occurring last in numerical order, 3926.90.40, HTSUS – the subheading for Imitation gemstones. The applicable subheading for the Table Scatter, will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic and articles of other materials of heading 3901 to 3914: Other: Imitation gemstones.” The rate of duty will be 2.8% 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