The tariff classification of a beaded tie / cravate from China.

N287034 June 23, 2017 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Jessica Ayling Senior Customs Compliance Analyst Greenbrier International, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a beaded tie / cravate from China. Dear Ms. Ayling: In your letter dated May 31, 2017, you requested a tariff classification ruling. Descriptive literature and a sample were received. SKU number 247841 is identified on the blister packaging as “Saint Patrick’s Tie / Cravate.” The 22 inch green colored beaded tie / cravate is adorned with strips of plastic beads 12 inches long and 2 inches wide. The molded plastic beads in the “tie / cravate” are strung together to form the shape of a tie. This item has green plastic beads with two breakaway connectors that allow the tie to be worn around the neck. You suggest that the classification for the merchandise concerned is subheading 7117.90.7500 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for imitation jewelry, valued over 20 cents per dozen pieces or parts, of plastic.” For purposes of discussion, we will examine Legal Note 11 in conjunction with Legal Note 9 (a) to Chapter 71 of the Harmonized Tariff Schedule of the United States (HTSUS) – the Legal Notes for the “expression of jewelry.” Legal Note 11 in conjunction with Legal Note 9 (a) to Chapter 71 of the HTSUS provides in pertinent part, that the expression “imitation jewelry” means any small articles of personal adornment for example rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, and religious or other medals and insignia – not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed), nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. Observation of the “Saint Patrick’s Tie / Cravate” indicates that the merchandise concerned is not similar to small articles of personal adornment worn on the body such as rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, and religious or other medals and insignia, and therefore does not fall within the expression of “imitation jewelry” of Legal Note 9 (a) to Chapter 71, HTSUS. It is our opinion that the merchandise concerned is not ejusdem generis, of the same class or kind, to be designated as jewelry in Chapter 71, HTSUS. The applicable subheading for SKU number 247841, the “Saint Patrick’s Tie / Cravate,” will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic and articles of other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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 https://hts.usitc.gov/current. 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 neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division