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 > 2008 NY Rulings > NY N024946 - NY N025045 > NY N024988

Previous Ruling Next Ruling
NY N024988




March 24, 2008

CLA-2-95:OT:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 7907.00.6000; 7326.20.0070

Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Ave.
Union, NJ 07083

RE: The tariff classification of a “Christmas Tree Ornament With Bonus Keychain” from China

Dear Ms. Bonadonna:

In your letter dated March 17, 2008, you requested a tariff classification ruling.

You submitted a sample of a “Christmas Tree Ornament With Bonus Keychain” (no item #), which is being returned upon your request.

The “Christmas Tree Ornament With Bonus Keychain” consists of a Christmas tree ornament and a key chain packaged together in a cardboard box. The Christmas tree ornament (“Holiday Spinning Monogram Ornament”) is a metal monogram decorated with five crystals that is connected to two metal rings and hangs through the center of them. The top of the ornament has a loop for hanging on the branch of a Christmas tree. The ornament will be marketed and sold in retail packaging that states it will be used as a Christmas tree ornament. The ornament measures approximately 2/12” in diameter.

The bonus key chain (“Monogram Keychain”) is a split ring metal key chain that measures approximately 3” in length and features the same hanging monogram decorated with five crystals as the “Holiday Spinning Monogram Ornament.” In your letter you state that the key chain is made of zinc alloy. However, since the key chain attracts a magnet, it is likely made of steel rather than a zinc alloy.

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.  Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that:  (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. 

Although packaged together, the “Christmas Tree Ornament With Bonus Keychain” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity.  Decorating a Christmas tree is a different activity than utilizing a utilitarian key chain to hold keys. Therefore, the Christmas tree ornament and the key chain must be classified separately.

The applicable subheading for the “Holiday Spinning Monogram Ornament” of the “Christmas Tree Ornament With Bonus Keychain” will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.

The applicable subheading for the “Monogram Keychain” of the “Christmas Tree Ornament With Bonus Keychain”, if made of zinc alloy, will be 7907.00.6000, HTSUS, which provides for “Other articles of zinc: Other.” The rate of duty will be 3% ad valorem.

The applicable subheading for the “Monogram Keychain” of the “Christmas Tree Ornament With Bonus Keychain”, if made of iron/steel, will be 7326.20.0070, HTSUS, which provides for “Other articles of iron or steel: Articles of iron or steel wire: Other.” The rate duty will be 3.9% 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 ruling, contact National Import Specialist Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: