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NY L86551

August 3, 2005

CLA-2-71:RR:NC:SP:233 L86551


TARIFF NO.: 7117.90.9000

Mr. Arthur W. Bodek
Mr. David S. Levy
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of Flower and Bee Pin Set from China.

Dear Messrs. Bodek & Levy:

In your letter dated July 21, 2005, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling.

The submitted sample consists of a Flower and a Bee Pin and is identified as Style JWRUJ920. The flower pin consists of a base metal frame inserted into which are numerous plastic and glass stones. In addition, a plastic epoxy has been used to color the petals of the flowers as well as the leaves of the plant. The bee pin also consists of a base metal frame, along with plastic orange-colored stones inserted on the wings of the bee, and one plastic pearl stone which composes the abdomen of the bee. The pins are packaged and retailed as a single item with a single style number; however, they are not considered a set for tariff purposes.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The Flower and Bee Pins consist of metal, as well as plastic and glass stones. No component imparts the essential character, so they are classified in accordance with GRI 3 (c). The provision that covers pins of glass appears last in numerical order among the competing headings which equally merit consideration.

Your sample is being returned as requested.

The applicable subheading for both the Flower Pin and the Bee Pin, Style JWRUJ920, will be 7117.90.9000, HTS, 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.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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