United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 HQ Rulings > HQ 967888 - HQ 967987 > HQ 967922

Previous Ruling Next Ruling
HQ 967922




April 26, 2006

CLA-2 RR:TCM:CTF 967922 tmf

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.3500

Ms. Mary Fitzgerald
Fitz Design, Inc.
37 West 16th Street
New York, NY 10011

RE: Reconsideration of New York Ruling Letter (NY) L86768, dated August 10, 2005; classification of Flower Bracelet, Flower Necklace and Bouquet Basket from China

Dear Ms. Fitzgerald:

This letter is in reply to your letter dated September 9, 2005 in which you requested reconsideration of NY L86768, dated August 10, 2005, on behalf of your company, Fitz Design, Inc. Ten samples were received.

FACTS:

NY L86768 classified the subject merchandise as articles of plastic beads of subheading 3926.90.3500, HTSUS. The facts, which are taken directly from NY L86768, are as follows:

Flower Bracelet is a plastic beaded bracelet woven with elastic string and a clear plastic disk. Two pieces of ribbon are threaded through the disk and then through the bracelet. The items are sold to florists who use the bracelet to assemble a fresh flower corsage by using a fresh flower and tying it with the ribbon.

Flower Necklace is a plastic beaded necklace woven with elastic string and a clear plastic disk. Two pieces of ribbon are threaded through the disk and then through the necklace. Two pieces of the ribbon at one end tie the necklace together. The items are sold to florists who use the necklace to assemble a fresh flower corsage or headpiece by using a fresh flower and tying it with the ribbon. Two extra loose plastic disks are included so that more fresh flowers can be added.

Bouquet Bracelet is a plastic beaded bracelet woven with elastic string and sold to florists to use as decoration on a fresh flower bouquet.

In your letter of September 9, 2005, you requested reconsideration by submitting new facts that the end buyer will dispose of the fresh flower corsage and wear the bracelets/necklace as everyday jewelry (a keepsake reminder of the event).

You submitted samples of the merchandise in three stages: 1) as they are shipped; 2) with the flower corsage attached; 3) as an everyday item the end user wears. However, the samples we received consisted of a bouquet of dried flowers tied together with strung beads.

ISSUE:

What is the classification of the subject merchandise?

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings.

The HTSUS provisions under consideration are as follows:

Other articles of plastics and articles of other materials of headings 3901 to 3914:

3926.90 Other:

Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included:

3926.90.3500 Other

Imitation jewelry:

7117.90 Other:

Other:
Valued over 20 cents per dozen pieces or parts: Other:
7117.90.7500 Of plastics
7117.90.9000 Other

You state that the subject articles are imported for use with floral bouquets. However, you state that their ultimate use is as jewelry. As the goods are described potentially by two headings, 3926 and 7117, we must consider relevant section and chapter notes and the ENs.

Heading 3926 provides for other articles of plastic. Note 2(o) to Chapter 39, HTSUSA, states, “[t]his chapter does not cover: imitation jewelry of heading 7117.” Heading 7117 provides for “imitation jewelry”. Imitation jewelry is defined in Note 11, Chapter 71 as:
articles of jewelry within the meaning of paragraph (a) of note 9 above (but not including buttons or other articles of heading 9606, or dress combs, hair slides or the like, or hairpins, of heading 9615), 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.

Articles of jewelry are described in Note 9 to Chapter 71, in pertinent part, as follows:
a) any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia).

It is well settled that goods are classified in their condition as imported, not what the article is made into after importation, except where classification is dependent on use. See Leonard Levin Co. v. U.S., 27 CCPA 101, 105, C.A.D. 69 (1939). In this case, you state that the goods are jewelry because they are used for personal adornment after the flowers are disposed. However, their packaging indicates that the merchandise has multiple uses. For example, the Bouquet Bracelet packaging states that it is used for votives, napkin rings, as a boutonniere accent or everyday bouquet. The Flower Necklace packaging indicates that it is used as a necklace, head piece, arm band, vase jewelry, garter, bouquet jewelry or swag tie. With these multiple uses, we cannot determine a principal use. Therefore, as the articles are not principally used as jewelry, that is, used to adorn the body, they are precluded from being classified as jewelry of heading 7117, HTSUS.

In their condition as imported, the subject articles are imported as multi-purpose articles of strung beads. Because they are not classified as jewelry, which is specifically provided in heading 7117, we find they are correctly classified within subheading 3926.90.3500, HTSUS.

HOLDING:

NY L86768, dated August 10, 2005, is affirmed. The subject merchandise is classifiable in subheading 3926.90.3500, HTSUS, which provides for “Other articles of plasticsOther: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other." The 2006 general column one rate of duty is 6.5% ad valorem.

Sincerely,

Myles B. Harmon, Director
Commercial Trade and Facilitation Division

Previous Ruling Next Ruling

See also: