CLA-2 RR:CTF:TCM H235892 EGJ
Jenni Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045
Re: Modification of NY J89816, NY N009042, NY J83785, NY J83786, NY I88940, NY I88948, NY I87400, NY I83835, NY I83303, NY I81111, NY N028361, NY K89866, and Revocation of NY K82242, NY J80203, and NY I87676: Classification of a Self-adhesive Plastic Body Jewel and Body Stickers with Multiple Plastic Jewels
Dear Ms. Gomez:
This is in reference to New York Ruling Letter (NY) J89816, dated October 30, 2003, issued to you concerning the tariff classification of the Goddess Gear Extravaganza kit under the Harmonized Tariff Schedule of the United States (HTSUS). The kit included plastic nail jewels and two body stickers that U.S. Customs and Border Protection (CBP) classified under heading 7117, HTSUS, as imitation jewelry. We have reviewed NY J89816 and find it to be in error with regard to the classification of the plastic nail jewels and the body stickers.
For the reasons set forth below, we hereby modify NY J89816 and the following rulings which classify a plastic gemstone with adhesive backing under heading 7117, HTSUS: NY N009042, dated April 25, 2007, NY J83785 dated April 29, 2003, NY J83786, dated April 29, 2003, NY I88940, dated December 24, 2002, NY I88948, dated December 3, 2002, NY I87400, dated October 22, 2002, NY I83835, dated July 3, 2002, NY I83303, dated June 19, 2002, and NY I81111, dated April 29, 2002. We also revoke NY K82242, dated January 13, 2004, which classifies substantially similar adhesive body jewels under heading 7117, HTSUS.
For the reasons set forth below, we hereby modify NY J89816 and the following rulings which classify a flat plastic sticker with multiple plastic gemstones under heading 7117, HTSUS: NY N028361, dated May 30, 2008, and NY K89866, dated October 14, 2004. We also revoke the following rulings which classify a flat plastic sticker with multiple plastic gemstones under heading 7117, HTSUS: NY J80203, dated January 24, 2003, and NY I87676, dated November 14, 2002.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as
amended by section 623 of Title VI, notice proposing to revoke or to modify the fifteen aforementioned rulings was published on May 7, 2014, in Volume 48, Number 18, of the Customs Bulletin. No comments were received in response to the notice.
FACTS:
The subject merchandise is the Goddess Gear Extravaganza kit by Lisa Frank. The kit includes many small beauty items, such as plastic nail jewels, plastic rings, assorted beads, nail polish, glitter tattoos, nail decals, two plastic body stickers, bracelets, hair clips and toe separators. The plastic nail jewels are imitation gemstones with adhesive backing. The adhesive backing is designed to attach to the consumer’s fingernails or toenails.
Your ruling request describes the two body stickers as “body jewelry.” The purchase order enclosed with your ruling request states that one of the body stickers is shaped like a butterfly. Based upon a picture of the kit, the butterfly sticker consists of plastic imitation gemstones glued to a flat plastic sticker. The sticker is a bluish purple, and the plastic gemstones are either green, pink, blue or orange. Neither the purchase order nor the ruling request provides the shape of the second body sticker. Also, we cannot locate the second body sticker in the kit picture. However, you describe it the same way that you describe the butterfly body sticker – as “body jewelry.” As such, we conclude that the second body sticker also includes imitation plastic gemstones glued to a plastic sticker. You do not provide a breakdown of the value of the plastic gemstones versus the value of the stickers.
ISSUES:
1. What is the tariff classification of the plastic nail jewels?
2. What is the tariff classification of the body stickers?
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context, which requires otherwise, by the Additional U.S. Rules of Interpretation. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in their appropriate order.
The HTSUS provisions at issue are as follows:
3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls:
3919.90 Other:
3919.90.50 Other …
* * *
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
3926.90 Other:
3926.90.40 Imitation gemstones …
* * *
7103 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport:
* * *
7113 Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal …
* * *
7117 Imitation jewelry:
7117.90 Other:
Other:
Valued not over 20 cents per dozen pieces or parts:
7117.90.55 Other …
* * *
Note 9 to Chapter 71 states as follows:
9. For the purposes of heading 7113, the expression "articles of jewelry" means:
(a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia); and
(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).
These articles may be combined or set, for example, with natural or cultured pearls, precious or semiprecious stones, synthetic or reconstructed precious or semiprecious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.
* * *
Note 11 to Chapter 71 states as follows:
11. For the purposes of heading 7117, the expression "imitation jewelry" means 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.
* * *
Applying GRI 1, Note 11 to Chapter 71 explains that imitation jewelry means “articles of jewelry,” defined in Note 9(a) to Chapter 71, that do not consist of cultured pearls, precious/semiprecious stones or precious metal. As imitation jewelry of heading 7117, HTSUS, only imitates the articles of jewelry which are described in Note 9(a), we will not apply the description of jewelry set forth in Note 9(b) to the instant merchandise.
Note 9(a) states that, for the purposes of heading 7113, HTSUS, “articles of jewelry” are small articles of adornment. Note 9(a) also provides a list of examples, which include rings, earrings, bracelets and other articles of jewelry. In NY J89816, CBP classified the plastic nail jewels and the body stickers under heading 7117, HTSUS, as imitation jewelry. However, while paragraph (a) of Note 9 defines articles of jewelry as “small articles of personal adornment,” we cannot read paragraph (a) without the context of the first clause of Note 9. Note 9 begins with “for the purposes of heading 7113, the expression ‘articles of jewelry’ means …” As such, imitation jewelry must imitate articles of jewelry which are described in paragraph (a) and are classified under heading 7113, HTSUS.
Heading 7113, HTSUS, provides for “articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal.” Thus, imitation jewelry must imitate small articles of personal adornment of precious metal, or of metal clad with precious metal. Per Note 9, imitation jewelry may be combined or set with imitations of pearls, precious or semiprecious stones, tortoise shell, mother-of-pearl, ivory, amber, jet or coral.
The subject merchandise consists of plastic nail jewels and body stickers. The plastic nail jewels do not imitate articles of jewelry clad with any type of metal. Rather, they imitate precious stones which are classified in heading 7103, HTSUS. As the plastic nail jewels do not imitate jewelry of heading 7113, HTSUS, they cannot be classified as imitation jewelry under heading 7117, HTSUS.
Similarly, the body stickers do not imitate jewelry clad with metal. They consist of flat plastic stickers with plastic gemstones glued to them. As such, they cannot be classified as imitation jewelry of heading 7117, HTSUS.
The plastic nail jewels are imitation gemstones. At importation, they adhere to a paper backing. The plastic nail jewels are classified under heading 3926, HTSUS, which provides for other articles of plastics. They are specifically provided for in subheading 3926.90.40, which provides for imitation gemstones of plastics.
Now we must turn to the classification of the body stickers. The body stickers each consist of a self-adhesive flat plastic shape covered with imitation gemstones. The sticker component is classified under heading 3919, HTSUS, as a self-adhesive flat shape, and the imitation gemstones are classified under heading 3926, HTSUS. As such, the body stickers are composite goods.
GRI 3(b) governs the classification of composite goods and provides that:
When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
In order to identify a composite good’s essential character, the U.S. Court of International Trade (CIT) has applied the factors listed in EN VIII to GRI 3(b) which are “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 goods.” The Home Depot v. United States, 427 F. Supp. 2d 1278, 1293 (Ct. Int’l Trade 2006). With regard to the component which imparts the essential character, the CIT has stated it is “that which is indispensable to the structure, core or condition of the article, i.e. what it is.” Id. citing A.N. Deringer, Inc. v. United States, 66 Cust. Ct. 378, 383 (1971).
Thus, the body stickers must be classified under the same heading as the component which imparts the essential character. Applying the aforementioned factors, the bulk of and weight of the plastic gemstones is greater than the bulk and weight of the flat stickers. Looking at quantity, the number of plastic gemstones outnumbers the number of plastic stickers because each flat sticker includes multiple plastic gemstones. We cannot compare the value of the components as the ruling request does not provide the value of each component.
Finally, we look to the role of each component. The flat stickers provide the adhesive to attach the body stickers to the consumer’s body. However, the flat stickers are almost completely covered in plastic gemstones. The plastic gemstones provide the visual interest to the body stickers. As such, the plastic gemstones impart the essential character to the body stickers. The body stickers are therefore classified under subheading 3926.90.40, which provides for imitation gemstones of plastics.
HOLDING:
By application of GRI 1, the plastic nail jewels are classified under subheading 3926.90.40, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: other: imitation gemstones ….” The 2014 column one, general rate of duty is 2.8 percent ad valorem.
By application of GRI 3(b), the body stickers are classified under subheading 3926.90.40, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: other: imitation gemstones ….” The 2014 column one, general rate of duty is 2.8 percent 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 the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY J89816, dated October 30, 2003, NY N009042, dated April 25, 2007, NY J83785 dated April 29, 2003, NY J83786, dated April 29, 2003, NY I88940, dated December 24, 2002, NY I88948, dated December 3, 2002, NY I87400, dated October 22, 2002, NY I83835, dated July 3, 2002, NY I83303, dated June 19, 2002, and NY I81111, dated April 29, 2002, and NY N028361, dated May 30, 2008, and NY K89866, dated October 14, 2004 are hereby modified.
NY K82242, dated January 13, 2004, NY J80203, dated January 24, 2003, and NY I87676, dated November 14, 2002 are hereby revoked.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division