The tariff classification of a “hemp kit” from China.

N235113 November 27, 2012 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90.9000 Colleen O’Shea-Morgan Imports, U.S. Customs & Compliance Darice Inc. 13000 Darice Parkway, Park 82 Strongsville, OH 44149 RE: The tariff classification of a “hemp kit” from China. Dear Ms. O’Shea-Morgan: In your letter dated October 29, 2012, on behalf of Lamrite, West Inc., you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item M276605, is described as a hemp kit, which consists of 3-yards of 48lb hemp cord, three sets of clasps and various connectors. You suggest that the hemp kit should be classified as an “educational toy” in subheading 9503.00.0090 of the Harmonized Tariff Schedule of the United States (HTSUS). In its imported condition, we find no amusement factor over that of assembling up to three pieces of jewelry. Moreover, on the back of the blister card packaging it sates that the kit is a hobby & craft item, and not a toy. Customs {CBP} has consistently followed the long-standing classification principle stated by the Supreme Court in United States v. Citroen, 223 U.S. 407, 414-15, 32 S. Ct. 259, 56 L.Ed. 486 (1911): … [t]he rule is well established that “in order to produce uniformity in the imposition of duties, the dutiable classification of articles imported must be ascertained by an examination of the imported article itself, in the condition in which it is imported.” Worthington v. Robbins, 139 U.S. 337,341, 35 L. Ed. 181, 182, 11 Sup. Ct. Rep. 581; Dwight v. Merritt, 140 U.S. 213, 219, 35 L. Ed. 450, 452, 11 Sup. Ct. Rep. 768; United States v. Schoverling, 146 U.S. 76, 82, 36 L. Ed. 893, 895, 13 Sup. Ct. Rep. 24; United States v. Irwin (C.C.A. 2d C.) 24 C.C.A. 349, 45 U.S. App. 746, 78 Fed. 799, 802. [Emphasis supplied.] Under the General Rules of Interpretation to the HTSUS, GRI 2 (a) provides that “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” By application of GRI 2 (a), the hemp kit, has the essential character of the finished jewelry pieces, in that, the kit has all of the components necessary to make up to three pieces of jewelry. Accordingly, the essential character of the kit is imparted by the hemp cord, for it is the cord that forms the necklaces or bracelets, onto which, the connectors and clasps will be attached. The applicable subheading for the hemp kit, will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: 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, Thomas J. Russo Director National Commodity Specialist Division