Base
N3437822024-11-25New YorkClassification

The tariff classification of bag charm from China

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of bag charm from China

Ruling Text

N343782 November 25, 2024 CLA-2-71:OT:RR:NC:N4 462 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 9903.88.15 Sally Gifford Geodis US 5101 S Broad St Philadelphia, PA 19112 RE:  The tariff classification of bag charm from China Dear Ms. Gifford: In your letter dated November 5, 2024, you requested a tariff classification ruling on behalf of your client, Primark US. A photo and descriptive information were provided. The merchandise under consideration is item number 991129211, “Bag Charm”. It is composed of various base metal elements including chains, a lobster claw, rings, a heart charm, and a flower charm. It also includes a woven polyester bow, and a bow made of faux pearls made of plastic. Metal predominates by weight and cost. It is designed to attach to and decorate a handbag. You suggested classification of the bag charm under subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; …: Statuettes and other ornaments, and parts thereof: Other.” This office disagrees with your proposed classification. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. Pursuant to Section Note 1(e) to Section XV, “Goods of chapter 71” are excluded from section XV. Because these bag charms can be classified as imitation jewelry in chapter 71, your suggested classification of the bag charm in subheading 8306.29.0000, HTSUS, is precluded. The applicable subheading for item number 991129211, “Bag Charm” 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7117.19.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7117.19.9000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Sary at sandra.sary@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division