CLA-2-71:OT:RR:NC:N4:433
Maria Padron
Compliance Specialist
Liz Claiborne, Inc.
One Claiborne Avenue
North Bergen, NJ 07047
RE: The tariff classification of imitation jewelry from China.
Dear Ms. Padron:
In your letter dated July 28, 2010, you requested a tariff classification ruling.
Samples have been submitted for four pieces of imitation jewelry. Style numbers TRI-0825-BC-21, TRI-0825-BC-2 AND TRI-0825-BC-24 are earrings featuring zinc casting bases to which acrylic faux jewels have been attached. The closures for these styles are either matte black clips or surgical steel hooks. Style number TRI-0825-BC-5 is a bracelet made in the same style as the earrings, with matte black zinc base covered with acrylic faux teardrop jewels. The bracelet pieces are held together by a 27 inch elastic wire. The specification sheets you have provided show the weight and value of the metal component to be greater than the acrylic portion.
The subject jewelry is composed of different components [plastic, metal] and is considered a composite good. Regarding the essential character of the jewelry, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the metal component imparts the essential character to the good.
The applicable subheading for the earrings and bracelet 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.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division