Base
N2500822014-02-28New YorkClassification

The tariff classification of Sugar Lulu jewelry and jewelry related items from China.

U.S. Customs and Border Protection · CROSS Database · 5 HTS codes referenced

Summary

The tariff classification of Sugar Lulu jewelry and jewelry related items from China.

Ruling Text

N250082 February 28, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 7117.90.7500; 3926.90.4000; 3919.90.5060; 3926.90.9980 Ken Ayoub Production and Logistics Supervisor Sugar Lulu, LLC 50 Washington Street, Suite 201 Norwalk, CT 06854 RE: The tariff classification of Sugar Lulu jewelry and jewelry related items from China. Dear Mr. Ayoub: In your letter dated January 30, 2014, and received February 4, 2014, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. None of the items identified below are being imported in the form of a set. SKU 1170 is a multi-pack of three round base metal art charms and three round plastic sticky bubbles. The charms have base metal spring clasps allowing them to be attached to necklaces and bracelets. The sticky bubbles are domed shaped in the form of cabochons, placed upon the metal art charms, and magnifies the stickers of your choice to create one-of-a-kind designs for your charms. Stickers are sold separately. SKU 1279 is a multi-pack of three plastic faceted crystal charms. The charms have base metal spring clasps allowing them to be attached to necklaces and bracelets. The multi-pack comes with one clear colored and two purple colored charms. SKU 1309 is a base metal ring. The ring is adjustable to fit fingers of all sizes. The top of the ring has a base metal round disk which is meant for the wearer to attach decorative stickers and to place a round plastic sticky bubble upon to create a personal design. Neither stickers nor the round plastic sticky bubble are included with the ring. Observation of the sticky bubble indicates an imitation gemstone in the form of a cabochon. SKU 1316 is a sticky bubble to be placed upon a Sugar Lulu ring. The sticky bubble is made of plastic, domed shaped in the form of a cabochon and magnifies the stickers of your choice to create a one-of-a-kind design for your ring. SKU 1323 is a package containing forty jewelry stickers which are used to decorate Sugar Lulu rings and charms. The stickers are pressure sensitive and are attached to a peel off backing. SKU 1439 is a base metal charm necklace. The necklace is 16 inches in length, composed of chain links and has a toggle clasp. The toggle clasp is formed at one end of the chain by a decorative base metal finding in the shape of a bone and at the other end of the chain by a decorative base metal finding in the shape of a sprocket. This necklace is secured behind the neck by inserting the bone into the sprocket, is adjustable, and is designed for the placement of charms. Photographs and a description were submitted of a countertop display rack which is meant to present Sugar Lulu products in a retail setting. The display rack is made of solid pink acrylic, and measure 20 inches high by 13 inches wide by 7 inches deep. The front part of the display is meant to hold rings and features rounded foam covered with a velveteen material. Fourteen metal hooks are inserted into the front facing vertical surface of the display and are meant to hold necklaces and bracelets. Labels are made of paper. This rack, although it can be placed on the floor, is better-suited for countertop heights. The applicable subheading for SKU 1170 (art charms), SKU 1309 (ring) and SKU 1439 (charm necklace) 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. The applicable subheading for SKU 1279 (multi-pack of three plastic faceted crystal charms) will be 7117.90.7500, 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: Of plastics.” The rate of duty will be free. The applicable subheading for SKU 1316 (plastic sticky bubble), in the form of a cabochon, 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. The applicable subheading for SKU 1323 (jewelry stickers) will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: Other: Other: Other.” The rate of duty will be 5.8% ad valorem. The applicable subheading for the display rack will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The rate of duty will be 5.3% 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 art charms, ring, necklace, multi-pack of three plastic faceted crystal charms, and the sticky bubble contact National Import Specialist Neil H. Levy at (646) 733-3036. If you have any questions regarding the jewelry stickers or the display rack contact National Import Specialist Joan Mazzola at (646) 733-3023. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division