CLA-2-71:OT:RR:NC:N4:433
Sandy Pray
Customs Operation Manager
Jag Footwear, Accessories and Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of two necklaces, two bracelets, and a pair of earrings from China.
Dear Ms. Pray:
In your letter dated May 17, 2013, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item F8705 is a necklace. The necklace consists of seven zinc castings; two white metal castings; one steel chain; one brass chain; one base metal lobster clasp; and nine acetate (plastic) tortoise, cabochon, imitation gemstones. The main part of the chain is known as a curb chain. All of the base metal findings are plated in imitation shiny gold. Company provided information pertaining to the material breakdown spreadsheet indicates that the weight of the base metal castings and chains is considerably more than the weight of the plastic imitation gemstones, that the cost of the aggregated castings and chains is more than the aggregated cost of the imitation gemstones, and that the plating costs are over 90% of the cost of the metal jewelry findings. Adding the cost of the plaiting, which is considerable, further increases the worth of the base metal jewelry findings. Physical examination of the sample indicates that the nine castings are neither ordinary nor common.
Item 9501B is a necklace. The necklace consists of two base metal snank chains .05-inches; five base metal snank chains 0.75-inches; one base metal snank chain 1.5-inches; two base metal snank chains 3.875-inches; two base metal snank chains 4-inches; two base metal snank chains 5.125-inches; twenty-eight base metal end caps; two 1.2 by 3.5 mm brass round jump rings; thirty-five 1 by 2.5 mm brass round jump rings; one brass lobster clasp; one brass logo tag; and fifty-seven base metal castings set with over fifty-seven acrylic imitation gemstones. All of the base metal findings are plated in shiny silver. Company provided information pertaining to the material breakdown spreadsheet indicates that the weight and cost of the base metal chains and castings is considerable in relation to the imitation plastic gemstones, and that the plating costs are over 90% of the cost of the metal jewelry findings. Adding the cost of the plaiting, which is considerable, further increases the worth of the base metal jewelry findings. Physical examination of the sample indicates a multi-stranded base metal necklace, having numerous castings set with imitation gemstones, of which, the castings are ordinary and common.
Item 413 is a bracelet. The bracelet consists of eight zinc castings; one brass tag; two light peach, resin (plastic), imitation gemstones; four padparadscha, resin (plastic), imitation gemstones; and two Indian pink, resin (plastic), imitation gemstones. All of the base metal findings are plated in worn gold. Company provided information pertaining to the material breakdown spreadsheet indicates that the weight of the base metal jewelry findings is considerably more than the weight of the plastic imitation gemstones, that the plating costs are nearly 200% of the cost of the metal jewelry findings, and that the cost of the plastic imitation gemstones is appreciable in relation to the cost of the metal jewelry findings. Physical examination of the sample indicates that the castings are ordinary and common, while the outer bezel is easily seen when viewed from top down.
Item F2011 is a bracelet. The bracelet consists of six zinc castings (2 parts); six zinc castings (1 part); twelve zinc castings; twelve round CCB (type of plastic) beads; three blue, large, epoxy (plastic), imitation gemstones; three tanzanite, large, epoxy (plastic), imitation gemstones; twelve green, small, epoxy (plastic), imitation gemstones; three abalone sheets; and fourteen inches of elastic. All of the base metal findings are plated in shiny silver. Company provided information pertaining to the material breakdown spreadsheet indicates that the weight of the base metal jewelry findings is considerably more than the weight of the plastic imitation gemstones, that the plating costs are approximately 100% of the cost of the metal findings, and that the cost of the plastic gemstones are appreciable in relation to the cost of the metal findings. Physical examination of the sample indicates that the castings are neither ordinary nor common, and are highly embellished along their circumference.
Item F2003 is a pair of earrings. Each earring consists of one surgical steel pin; one plastic disc clutch; one large size, zinc casting; one large size, faceted, epoxy (plastic), imitation cabochon; and one abalone sheet. The casting is plated in shiny silver. Company provided information pertaining to the material breakdown spreadsheet indicates that the weight of the base metal jewelry findings is considerably more than the weight of the plastic imitation gemstones, that the plating costs are over 100% of the cost of the metal findings, and that the cost of the imitation cabochon is appreciable in relation to the cost of the metal jewelry findings. Physical examination of the sample indicates that the castings are neither ordinary nor common and are highly embellished along their circumference, while the large size, faceted, imitation cabochon remains central to the eye.
In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the items referenced above.
The necklaces, bracelets and earrings are composed of different components (base metal and plastic), and are considered composite goods. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), 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 material or component that imparts the essential character to the composite good.
For item F8705, although the imitation gemstones attract one’s eye, we cannot dismiss the embellished castings with their side channels, the curb chain, the weight and cost of the metal over that of the imitation gemstones, and simply, the mass of the necklace is of base metal plated in imitation shiny gold. Accordingly, the essential character of this necklace is imparted by the base metal, and therefore the classification falls to subheading 7117.19 – the subheading for imitation jewelry of base metal.
For item 9501B, although the numerous imitation gemstones attract one’s eye, we cannot dismiss the multi-stranded chains that run throughout the entire length of the necklace, and the weight and cost of the metal over that of the imitation gemstones. Visually, the jewelry piece has the appearance of three complete base metal necklaces, plated in shiny silver, adorned with numerous attached imitation gemstones. Accordingly, the essential character of this necklace is imparted by the base metal, and therefore the classification falls to subheading 7117.19 – the subheading for imitation jewelry of base metal.
For item 413, we recognize that the weight and cost of the base metal castings of the bracelet exceeds that of the plastic imitation gemstones, and that, the plating, not only adds value to the cost of the base metal castings, but also ornaments the castings, particularly the visual top down and side surface areas. Never the less, we cannot dismiss the quantity, size and volume of the plastic imitation gemstones that surround the entire visual surface area of the bracelet when viewed from top down, resulting in one’s eye to be fixated on the colorful imitation gemstones. Further, the imitation gemstones have appreciable value. Accordingly, the essential character of this bracelet is imparted by the plastic imitation gemstones, and therefore the classification falls to 7117.90 – the subheading for imitation jewelry other.
For item F2011, we recognize that the weight and cost of the base metal castings of the bracelet exceeds that of the plastic imitation gemstones, and that, the plating, not only adds value to the cost of the base metal castings, but also ornaments the castings, particularly the visual top down and side surface areas. We further recognize that the castings are not ordinary or common. Never the less, we cannot dismiss the quantity, size and volume of the plastic imitation gemstones that surround the entire visual surface area of the bracelet when viewed from top down, resulting in one’s eye to be fixated on the colorful imitation gemstones. It is also important to note that the imitation gemstones have appreciable value. Accordingly, the essential character of this bracelet is imparted by the plastic imitation gemstones, and therefore the classification falls to 7117.90 – the subheading for imitation jewelry other.
For item F2003, we recognize that the weight and cost of the base metal castings of the earrings exceeds that of the plastic imitation gemstones, and that, the plating, not only adds value to the cost of the base metal castings, but also ornaments the castings, particularly the visual top down and side surface areas. We further recognize that the castings are not ordinary or common. Never the less, we cannot dismiss the large size and volume of the plastic imitation gemstones that are encased within the visual surface area of the earrings when viewed from top down, resulting in one’s eye to be fixated on the colorful imitation gemstones. It is also important to note that the imitation gemstones have appreciable value. Accordingly, the essential character of these earrings is imparted by the plastic imitation gemstones, and therefore the classification falls to 7117.90 – the subheading for imitation jewelry other.
The applicable subheading for two necklaces 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.
The applicable subheading for the two bracelets and a pair of earrings, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.
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,
Thomas J. Russo
Director
National Commodity Specialist Division